Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Axel Möhlmann"'
Autor:
Axel Möhlmann
Publikováno v:
Financial Management. 50:587-612
Life insurers are exposed to interest rate risk, and their liability side is typically more sensitive to interest rate changes than their asset side. This paper develops an accounting-based measure of interest rate sensitivity. My approach uses the c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0ab7e6a4126a90318902d1449ab3aabf
https://doi.org/10.1111/fima.12305
https://doi.org/10.1111/fima.12305
Publikováno v:
Journal of Economic Psychology. 72:278-292
This study examines stock market responses to news on corporate tax strategies. Our dataset includes 176 tax news items regarding listed German firms over the period from 2003 to 2016. In contrast to previous research, we distinguish between news abo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ec4cbfe59a8efe41199592384d08771d
https://doi.org/10.1016/j.joep.2019.04.007
https://doi.org/10.1016/j.joep.2019.04.007
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eb3a987943d6d4b3bf24c47060aed80a
https://doi.org/10.2139/ssrn.3831718
https://doi.org/10.2139/ssrn.3831718
Autor:
Kay Blaufus, Axel Möhlmann
Publikováno v:
Journal of Behavioral Finance. 15:56-69
This paper studies behavioral responses to taxes in financial markets. It is motivated by recent puzzling empirical evidence of taxable municipal bond yields significantly exceeding the level expected relative to tax exempt bonds. A behavioral explan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::73e4619ab770f9d011670e506f30ec79
https://doi.org/10.1080/15427560.2014.877017
https://doi.org/10.1080/15427560.2014.877017
Autor:
Axel Möhlmann
Publikováno v:
Journal of Economic Psychology. 35:31-46
This paper provides a novel tax behavior explanation for investor home bias. Specifically, we show that investors are reluctant to hold foreign equity with a tax levied by a foreign tax collector. Starting point is the observation that willingness to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3e6bb77c555a18a232cc6d57b2cbe798
https://doi.org/10.1016/j.joep.2013.01.008
https://doi.org/10.1016/j.joep.2013.01.008
Publikováno v:
SSRN Electronic Journal.
Using a panel of German income tax accounting data from taxpayers with no business income (employees), we find a negative relationship between tax preparation expenses and tax liabilities. However, preparation expenses are shown to exceed estimated t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ac8300733d37e839d853f7ccbd2a8ff6
https://doi.org/10.2139/ssrn.2449209
https://doi.org/10.2139/ssrn.2449209
Publikováno v:
SSRN Electronic Journal.
Tax preparation firms advertise their services as a way to save taxes. Along this line, we use a large cross-sectional sample of German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bf365fa7cb54da3482e82486a4801504
https://doi.org/10.2139/ssrn.2167255
https://doi.org/10.2139/ssrn.2167255
Autor:
Axel Möhlmann
Publikováno v:
SSRN Electronic Journal.
This paper provides a novel tax behavior explanation for investor home bias. Specifically, we show that investors are reluctant to hold foreign equity with a tax levied by a foreign tax collector. Starting point is the observation that willingness to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::68595dbebe05d26923eb672acc5e6128
https://doi.org/10.2139/ssrn.2180595
https://doi.org/10.2139/ssrn.2180595
Autor:
Axel Möhlmann
Publikováno v:
FinanzArchiv. 70:3
This paper studies differences in tax morale attitudes between East and West Germany using multiple recent data sets. Contrary to previous 1990s evidence, but in line with recent studies on an east-west mentality gap, we find a persistent higher tax
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::447aa71239f84b6337f809a8b033e817
https://doi.org/10.1628/001522114x679138
https://doi.org/10.1628/001522114x679138