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Differential taxation and the encouragement of risk-taking

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  • Sandmo, Agnar
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    Bibliographic Info

    Article provided by Elsevier in its journal Economics Letters.

    Volume (Year): 31 (1989)
    Issue (Month): 1 ()
    Pages: 55-59

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    Handle: RePEc:eee:ecolet:v:31:y:1989:i:1:p:55-59

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    Web page: http://www.elsevier.com/locate/ecolet

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    Cited by:
    1. Patrick Asea & Stephen Turnovsky, 1997. "Capital Income Taxation and Risk-Taking in a Small Open Economy," UCLA Economics Working Papers 768, UCLA Department of Economics.
    2. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo Group Munich.
    3. Rapp, Marc Steffen & Schwetzler, Bernhard, 2008. "Equilibrium security prices with capital income taxes and an exogenous interest rate," CEFS Working Paper Series 2008-08, Center for Entrepreneurial and Financial Studies (CEFS), Technische Universität München.
    4. Kenc, Turalay, 2004. "Taxation, risk-taking and growth: a continuous-time stochastic general equilibrium analysis with labor-leisure choice," Journal of Economic Dynamics and Control, Elsevier, vol. 28(8), pages 1511-1539, June.
    5. Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2012. "Investment behavior and the biased perception of limited loss deduction in income taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 230-242.
    6. Wahl, Jack E. & Broll, Udo, 2007. "Differential Taxation and Corporate Futures-Hedging," Dresden Discussion Paper Series in Economics 06/07, Dresden University of Technology, Faculty of Business and Economics, Department of Economics.
    7. Marc Rapp & Bernhard Schwetzler, . "Asset Prices in the Presence of a Tax Authority," German Working Papers in Law and Economics 2006-1-1167, Berkeley Electronic Press.
    8. Niemann, Rainer, 2007. "Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung," arqus Discussion Papers in Quantitative Tax Research 28, arqus - Arbeitskreis Quantitative Steuerlehre.

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