Sauter, Nicolas und Winter, Joachim
ORCID: https://orcid.org/0000-0003-2460-619X
(2010):
Do investors respond to tax reform? Evidence from a natural experiment in Germany.
In: Economics Letters, Vol. 108, No. 2: pp. 193-196
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 |
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Faculties: | Economics Economics > Chairs > Chair of Empirical Economics |
Subjects: | 300 Social sciences > 330 Economics |
Language: | English |
Item ID: | 19739 |
Date Deposited: | 15. Apr 2014 08:53 |
Last Modified: | 04. Nov 2020 13:01 |