Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/167820 
Erscheinungsjahr: 
2016
Quellenangabe: 
[Journal:] International Journal of Financial Studies [ISSN:] 2227-7072 [Volume:] 4 [Issue:] 4 [Publisher:] MDPI [Place:] Basel [Year:] 2016 [Pages:] 1-26
Verlag: 
MDPI, Basel
Zusammenfassung: 
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental setting with different payment periods, we show that accelerated compared to straight-line depreciation can increase the willingness to invest as hypothesized by theory. However, this expected behavior is only observed in a more complex environment (with a subsidy) and not in a less complex environment (without a subsidy).
Schlagwörter: 
taxation
behavioral accounting
behavioral taxation
straight-line depreciation
accelerated depreciation
tax perception
risk-taking behavior
portfolio choice
JEL: 
C91
D14
H24
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
593.26 kB





Publikationen in EconStor sind urheberrechtlich geschützt.