|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|
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.
Economics > Chairs > Chair of Empirical Economics
|Subjects:||300 Social sciences > 330 Economics|
|Deposited On:||15. Apr 2014 08:53|
|Last Modified:||29. Apr 2016 09:17|