Behavioral taxation and investment: experimental and empirical evidence
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
2013
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 110 S. graph. Darst. |
Internformat
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Datensatz im Suchindex
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| adam_text | Titel: Behavioral taxation and investment
Autor: Möhlmann, Axel
Jahr: 2013
Contents
1 Introduction 1
1.1 Motivation and main findings........................................1
1.2 Behavioral Taxation..........................................4
1.2.1 Introduction ..................................................4
1.2.2 Limits of taxpayer attention and ability...............5
1.2.3 Tax framing effects............................................7
1.2.4 Limits of self-interest and social preferences................10
1.3 Contribution ..........................................................12
1.3.1 Own contribution..............................................12
1.3.2 A tax behavior explanation of home bias....................12
1.3.3 The preparation choice of tax returns ......................15
1.3.4 The effect of tax labels.................................17
2 Country-specific sentiment and tax behavior induced home bias 19
2.1 Introduction..........................................19
2.2 Country-specific sentiment in investments and taxation............21
2.3 Tax behavior of a good citizen and home bias......................23
2.4 Experiment.......................................................26
2.4.1 Basic one-country design .........................26
2.4.2 Design with a domestic and a foreign country..............29
2.4.3 Experimental securities and taxes............................30
2.4.4 Procedure.........................................34
2.4.5 Data analysis and results....................................35
2.5 Conclusion ...................................45
2.6 Appendix - Additional figures and tables ..........................47
2.7 Experimental Instructions............................................52
3 The return on investments in tax planning for employees: ev-
idence from Germany 57
3.1 Introduction .......................................................57
3.2 Hypotheses............................................................61
3.3 Data and sample . ...........................62
3.3.1 Data set........................................................62
3.3.2 Sample ...................................64
3.3.3 Outcome variables and covariates . . . .....................64
3.4 Econometric analysis..................................................69
3.4:1 Methodology............................................69
3.4.2 Tax saving effect................,................71
3.4.3 Tax and time saving effect....................................74
3.5 Alternative specifications ................................77
3.5.1 Dependent variable.................. . . 77
3.5.2 Instrumental variable regressions............................83
3.5.3 Sample including self-preparers .............................86
3.5.4 Cut-off of pecuniary investments ...........................87
3.5.5 Separate estimation joint and single filers..................88
3.5.6 Transformation of main variables............................89
3.5.7 Taxpayer types........................................89
3.6 Conclusion ............................................................90
3.7 Appendix - Calculation scheme for the deduction variable .... 93
4 Security Returns and Tax Aversion Bias: Behavioral Responses
to Tax Labels 95
5 Concluding remarks 97
|
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| author | Möhlmann, Axel 1983- |
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| dewey-full | 332.6 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 332 - Financial economics |
| dewey-raw | 332.6 |
| dewey-search | 332.6 |
| dewey-sort | 3332.6 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
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| spelling | Möhlmann, Axel 1983- Verfasser (DE-588)1037455797 aut Behavioral taxation and investment experimental and empirical evidence von Axel Möhlmann 2013 XII, 110 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Hannover, Univ., Diss., 2013 Verhaltensökonomie (DE-588)7751254-6 gnd rswk-swf Investition (DE-588)4027556-5 gnd rswk-swf Steuerwirkung (DE-588)4183235-8 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Investition (DE-588)4027556-5 s Steuerwirkung (DE-588)4183235-8 s Verhaltensökonomie (DE-588)7751254-6 s b DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026220558&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Möhlmann, Axel 1983- Behavioral taxation and investment experimental and empirical evidence Verhaltensökonomie (DE-588)7751254-6 gnd Investition (DE-588)4027556-5 gnd Steuerwirkung (DE-588)4183235-8 gnd |
| subject_GND | (DE-588)7751254-6 (DE-588)4027556-5 (DE-588)4183235-8 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | Behavioral taxation and investment experimental and empirical evidence |
| title_auth | Behavioral taxation and investment experimental and empirical evidence |
| title_exact_search | Behavioral taxation and investment experimental and empirical evidence |
| title_full | Behavioral taxation and investment experimental and empirical evidence von Axel Möhlmann |
| title_fullStr | Behavioral taxation and investment experimental and empirical evidence von Axel Möhlmann |
| title_full_unstemmed | Behavioral taxation and investment experimental and empirical evidence von Axel Möhlmann |
| title_short | Behavioral taxation and investment |
| title_sort | behavioral taxation and investment experimental and empirical evidence |
| title_sub | experimental and empirical evidence |
| topic | Verhaltensökonomie (DE-588)7751254-6 gnd Investition (DE-588)4027556-5 gnd Steuerwirkung (DE-588)4183235-8 gnd |
| topic_facet | Verhaltensökonomie Investition Steuerwirkung Deutschland Hochschulschrift |
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