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pro vyhledávání: '"Mehrmann, Annika"'
Autor:
Mehrmann, Annika, Sureth-Sloane, Caren
We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments under bounded rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and prospect th
Externí odkaz:
http://epub.wu.ac.at/5798/1/SSRN%2Did3046543.pdf
Applying a time-discrete investment model and a setting with an entry and an exit option and cash flow uncertainty we present a dynamic analysis of the impact of various loss offset regimes on risky investment timing decisions. We find that a tax sys
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::18101d8a64916de77a8934c8028e1e80
https://hdl.handle.net/10419/59879
https://hdl.handle.net/10419/59879
Publikováno v:
Steuer und Wirtschaft - StuW; May 2010, Vol. 87 Issue: 2 p160-176, 17p
