Browsing by Subject "behavioral taxation"

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The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions - An Experimental Study

Ackermann, Hagen; Fochmann, Martin; Wolf, Nadja (Basel : MDPI AG, 2016)

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 ...
Essays on the effects of deferred taxation and tax audit negotiations

Milde, Michael (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2020)

This dissertation contains a total of three papers. In the first two studies, behavioral economic effects resulting from deferred taxation are examined. The last study deals with the question which factors influence the ...
Experimental investigations on tax compliance and on the impact of taxation on labor supply

Fochmann, Nadja (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2020)

Diese Dissertation beinhaltet sechs Beiträge über experimentelle Untersuchungen zur Steuerehrlichkeit sowie zum Einfluss von Steuern auf Arbeitsangebotsentscheidungen. Dabei stellen die ersten vier Studien Untersuchungen ...

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