Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Konrad, Kai A., 1989. "Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 47(3), pages 404-427.
References listed on IDEAS
- Koskela, Erkki & Kanniainen, Vesa, 1984. "Changing the Tax Base and Risk-Taking," Oxford Economic Papers, Oxford University Press, vol. 36(1), pages 162-174, March.
- Koskela, Erkki, 1984. "On the effects of differentiated income taxation on portfolio selection," Economics Letters, Elsevier, vol. 16(1-2), pages 145-150.
- Auerbach, Alan J, 1983.
"Taxation, Corporate Financial Policy and the Cost of Capital,"
Journal of Economic Literature, American Economic Association, vol. 21(3), pages 905-940, September.
- Alan J. Auerbach, 1982. "Taxation, Corporate Financial Policy and the Cost of Capital," NBER Working Papers 1026, National Bureau of Economic Research, Inc.
- Ahsan, Syed M., 1989. "Choice of tax base under uncertainty : Consumption or income?," Journal of Public Economics, Elsevier, vol. 40(1), pages 99-134, October.
- Syed M. Ahsan, 1990. "Risk-Taking, Savings, and Taxation: A Re-examination of Theory and Policy," Canadian Journal of Economics, Canadian Economics Association, vol. 23(2), pages 408-433, May.
- J. E. Stiglitz, 1969.
"The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 83(2), pages 263-283.
- Joseph E. Stiglitz, 1968. "The Effects of Income, Wealth, and Capital Gains Taxation on Risk Taking," Cowles Foundation Discussion Papers 248, Cowles Foundation for Research in Economics, Yale University.
- Syed M. Ahsan, 1975. "A Note on Capital Gains Exemption and Risk Taking," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 89(1), pages 151-153.
- Hartman, David G., 1978. "Inflation, taxation, and risk taking," Economics Letters, Elsevier, vol. 1(3), pages 221-224.
- Meyer, Jack, 1987. "Two-moment Decision Models and Expected Utility Maximization," American Economic Review, American Economic Association, vol. 77(3), pages 421-430, June.
- Roger H. Gordon, 1985. "Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 100(1), pages 1-27.
- Bulow, Jeremy I & Summers, Lawrence H, 1984.
"The Taxation of Risky Assets,"
Journal of Political Economy, University of Chicago Press, vol. 92(1), pages 20-39, February.
- Jeremy I. Bulow & Lawrence H. Summers, 1982. "The Taxation of Risky Assets," NBER Working Papers 0897, National Bureau of Economic Research, Inc.
- Sinn, Hans-Werner, 1989.
"Two-Moment Decision Models and Expected Utility Maximization: Comment,"
American Economic Review, American Economic Association, vol. 79(3), pages 601-602, June.
- Sinn, Hans-Werner, 1989. "Two-Moment Decision Models and Expected Utility Maximization: Comment," Munich Reprints in Economics 19848, University of Munich, Department of Economics.
- Ahsan, Syed M, 1974. "Progression and Risk-Taking," Oxford Economic Papers, Oxford University Press, vol. 26(3), pages 318-328, November.
- Boadway, R. W. & Bruce, N., 1979. "Depreciation and interest deductions and the effect of the corporation income tax on investment," Journal of Public Economics, Elsevier, vol. 11(1), pages 93-105, February.
- J. Tobin, 1958.
"Liquidity Preference as Behavior Towards Risk,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 25(2), pages 65-86.
- James Tobin, 1956. "Liquidity Preference as Behavior Towards Risk," Cowles Foundation Discussion Papers 14, Cowles Foundation for Research in Economics, Yale University.
- Jack M. Mintz, 1981. "Some Additional Results on Investment, Risk Taking, and Full Loss Offset Corporate Taxation with Interest Deductibility," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 96(4), pages 631-642.
- Feldstein, Martin S, 1969. "The Effects on Taxation on Risk Taking," Journal of Political Economy, University of Chicago Press, vol. 77(5), pages 755-764, Sept./Oct.
- Leland, Hayne E & Pyle, David H, 1977.
"Informational Asymmetries, Financial Structure, and Financial Intermediation,"
Journal of Finance, American Finance Association, vol. 32(2), pages 371-387, May.
- Hayne E. Leland and David H. Pyle., 1976. "Informational Asymmetries, Financial Structure, and Financial Intermediation," Research Program in Finance Working Papers 41, University of California at Berkeley.
- Agnar Sandmo, 1977. "Portfolio Theory, Asset Demand and Taxation: Comparative Statics with Many Assets," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 44(2), pages 369-379.
- Sinn, Hans-Werner, 1989. "Neue Wege der Unternehmensbesteuerung: Eine Replik," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 69(3), pages 159-164.
- Evsey D. Domar & Richard A. Musgrave, 1944. "Proportional Income Taxation and Risk-Taking," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 58(3), pages 388-422.
- Sinn Hans-Werner, 1988.
"Beschleunigte steuerliche Abschreibungen: Verpuffende Anreize?,"
Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 205(5), pages 457-462, November.
- Sinn, Hans-Werner, 1988. "Beschleunigte steuerliche Abschreibungen: Verpuffende Anreize?," Munich Reprints in Economics 19865, University of Munich, Department of Economics.
- Sinn, Hans-Werner, 1984. "Neue Wege der Unternehmensbesteuerung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 64(7), pages 328-334.
- Sandmo, Agnar, 1974. "Investment Incentives and the Corporate Income Tax," Journal of Political Economy, University of Chicago Press, vol. 82(2), pages 287-302, Part I, M.
- Sandmo, Agnar, 1985. "The effects of taxation on savings and risk taking," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 5, pages 265-311, Elsevier.
- Fane, G., 1987. "Neutral taxation under uncertainty," Journal of Public Economics, Elsevier, vol. 33(1), pages 95-105, June.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Konrad, Kai A, 1991.
"Capital Formation, Risk Taking, and Taxation,"
Public Finance = Finances publiques, , vol. 46(2), pages 252-267.
- Konrad, Kai A., 1991. "Capital formation, risk taking, and taxation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 46(2), pages 252-267.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Konrad, Kai A., 1991.
"The Domar-Musgrave phenomenon and adverse selection,"
European Journal of Political Economy, Elsevier, vol. 7(1), pages 41-53, April.
- Konrad, Kai A., 1990. "The Domar-Musgrave phenomenon and adverse selection," EconStor Research Reports 112681, ZBW - Leibniz Information Centre for Economics.
- Konrad, Kai A., 1990.
"A note on depreciation allowances, taxation and risk-taking,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(2), pages 161-165.
- Kai A. Konrad, 1990. "A note on depreciation allowances, taxation and risk-taking," Finnish Economic Papers, Finnish Economic Association, vol. 3(2), pages 161-165, Autumn.
- Louis Kaplow, 1991. "Taxation and Risk Taking: A General Equilibrium Perspective," NBER Working Papers 3709, National Bureau of Economic Research, Inc.
- Dirk Schindler, 2008. "Taxing Risky Capital Income - A Commodity Taxation Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 311-333, September.
- George R. Zodrow, 2019.
"Taxation, Uncertainty and the Choice of a Consumption Tax Base,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 8, pages 227-237,
World Scientific Publishing Co. Pte. Ltd..
- Zodrow, George R., 1995. "Taxation, uncertainty and the choice of a consumption tax base," Journal of Public Economics, Elsevier, vol. 58(2), pages 257-265, October.
- Kai A. Konrad, 1991.
"Risk Taking and Taxation in Complete Capital Markets,"
The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 16(2), pages 167-177, December.
- Konrad, K.A., 1991. "Risk Taking And Taxation In Complete Capital Markets," Papers 90-91-20, California Irvine - School of Social Sciences.
- Konrad, Kai A., 1991. "Risk taking and taxation in complete capital markets," EconStor Research Reports 112676, ZBW - Leibniz Information Centre for Economics.
- Syed M. Ahsan & Panagiotis Tsigaris, 2009.
"The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions,"
Public Finance Review, , vol. 37(6), pages 710-731, November.
- Syed M. Ahsan & Panagiotis Tsigaris, 2008. "The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions," CESifo Working Paper Series 2203, CESifo.
- Konrad, Kai A., 1991. "Taxation and risk taking in a capital market equilibrium with self-selection," EconStor Research Reports 112683, ZBW - Leibniz Information Centre for Economics.
- Konrad, Kai A, 1991.
"Capital Formation, Risk Taking, and Taxation,"
Public Finance = Finances publiques, , vol. 46(2), pages 252-267.
- Konrad, Kai A., 1991. "Capital formation, risk taking, and taxation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 46(2), pages 252-267.
- Hlouskova, Jaroslava & Tsigaris, Panagiotis, 2020. "Capital income taxation under full loss offset provisions of a prospect theory investor," IHS Working Paper Series 11, Institute for Advanced Studies.
- Poterba, James M., 2002.
"Taxation, risk-taking, and household portfolio behavior,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 17, pages 1109-1171,
Elsevier.
- James M. Poterba, 2001. "Taxation, Risk-Taking, and Household Portfolio Behavior," NBER Working Papers 8340, National Bureau of Economic Research, Inc.
- Fochmann, Martin & Hemmerich, Kristina, 2014. "Real tax effects and tax perception effects in decisions on asset allocation," arqus Discussion Papers in Quantitative Tax Research 156, arqus - Arbeitskreis Quantitative Steuerlehre.
- Jaroslava Hlouskova & Panagiotis Tsigaris, 2012.
"Capital income taxation and risk taking under prospect theory,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 554-573, August.
- Hlouskova, Jaroslava & Tsigaris, Panagiotis, 2012. "Capital Income Taxation and Risk Taking under Prospect Theory," Economics Series 283, Institute for Advanced Studies.
- Kent Smetters, 2001. "The Equivalence of the Social Security's Trust Fund Portfolio Allocation and Capital Income Tax Policy," NBER Working Papers 8259, National Bureau of Economic Research, Inc.
- Kent A. Smetters, 2003.
"Trading with the Unborn: A New Perspective on Capital Income Taxation,"
NBER Working Papers
9412, National Bureau of Economic Research, Inc.
- Kent A. Smetters, 2004. "Trading with the Unborn: A New Perspective on Capital Income Taxation," Working Papers wp066, University of Michigan, Michigan Retirement Research Center.
- Devereux, Michael, 2003.
"Taxing Risky Investment,"
CEPR Discussion Papers
4053, C.E.P.R. Discussion Papers.
- Michael P. Devereux, 2009. "Taxing Risky Investment," Working Papers 0919, Oxford University Centre for Business Taxation.
- Sims, Theodore S., 2015. "Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability," Economics Letters, Elsevier, vol. 135(C), pages 52-54.
- Niemann, Rainer, 2007. "Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung," arqus Discussion Papers in Quantitative Tax Research 28, arqus - Arbeitskreis Quantitative Steuerlehre.
- 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.
- Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation," FEMM Working Papers 100004, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Marc Rapp & Bernhard Schwetzler, "undated". "Asset Prices in the Presence of a Tax Authority," German Working Papers in Law and Economics 2006-1-1167, Berkeley Electronic Press.
More about this item
Keywords
Kapital; Einkommensteuer; Abschreibung; Sicherheit; Kapitalbildung; Gleichgewichtsmodell; Risiko; Kapitalmarkt; Besteuerung; ökonomische;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:esrepo:112682. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.