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- W2163040652 abstract "It is well-known that taxes affect risky investment decisions. Analytical studiesindicate that tax rate increases (decreases) can foster (hinder) investment if there is flexibility, inparticular when an exit option is available. We design an experiment based on an analyticalmodel with binomial random walk and entry and exit flexibility. Contrasting the underlyingmodel, we find accelerated investment, which is often considered as an increased willingness toinvest, on tax rate increases to be independent of the existence of an exit option. However, weobserve this investor reaction only for a tax increase, not for a tax decrease. This behavior isdriven possibly by tax salience and the mechanisms known from the theory of irreversible choiceunder uncertainty. Our empirical evidence suggests that the at-first-sight unexpected tax reformeffects are more common than is predicted by the theoretical literature. Policy makers shouldtherefore carefully consider the behavioral aspects when anticipating taxpayer reactions. (authors' abstract)" @default.
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- W2163040652 date "2014-01-01" @default.
- W2163040652 modified "2023-09-30" @default.
- W2163040652 title "Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment" @default.
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- W2163040652 doi "https://doi.org/10.2139/ssrn.2442721" @default.
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