| Sauter, Nicolas; Winter, Joachim (2010): Do investors respond to tax reform? Evidence from a natural experiment in Germany. In: Economics Letters, Vol. 108, No. 2: pp. 193-196 |
Full text not available from 'Open Access LMU'.
Abstract
We present new evidence for the importance of taxation in households’ investment decisions. A difference-in-difference analysis shows that a tax reform in Germany which revoked the tax exemption of life insurance returns triggered a significant increase in demand prior to the reform.
| Item Type: | Journal article |
|---|---|
| Faculties: | Economics Economics > Chairs > Chair of Empirical Economics |
| Subjects: | 300 Social sciences > 330 Economics |
| Language: | English |
| ID Code: | 19739 |
| Deposited On: | 15. Apr 2014 08:53 |
| Last Modified: | 26. Jun 2018 08:55 |
Repository Staff Only: item control page
