Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment
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- Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
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More about this item
Keywords
Investment Decisions; Tax Effects; Timing Flexibility; Economic Experiment;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
NEP fields
This paper has been announced in the following NEP Reports:- NEP-EXP-2014-06-14 (Experimental Economics)
- NEP-PBE-2014-06-14 (Public Economics)
- NEP-PUB-2014-06-14 (Public Finance)
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