Tax loss offset restrictions and biased perception of risky investments
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More about this item
Keywordsasymmetric taxation; investment decisions; loss offset restrictions; perception bias; risktaking; tax effects; tax losses; prospect theory; behavioral taxation;
- D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
- D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2017-11-19 (All new papers)
- NEP-PBE-2017-11-19 (Public Economics)
- NEP-PUB-2017-11-19 (Public Finance)
- NEP-UPT-2017-11-19 (Utility Models & Prospect Theory)
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