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- W99003545 abstract "The opinion is widely spread that taxation in general, and income taxation in particular, reduces the individual propensity to take risk. There are even sporadic statements of professional economists supporting such a view. Cf. e.g. M. Friedman (1962, p. 173). It is therefore an important theoretical insight that, by way of contrast, income taxation may encourage risk-taking. This proposition is due to Domar and Musgrave (1944) who assumed a proportional tax with full loss offset to show the effect. Domar and Musgrave’s pioneering article has stimulated a considerable number of papers to clarify the effect of taxation on risk-taking for various frameworks. On the whole the conclusion is that the effect is highly ambiguous. Its direction heavily depends on the kind of assumptions being made about the investor’s risk aversion and general tax provisions. Atkinson and Stiglitz (1980, Lecture Four) present a comprehensive analysis of various model specifications. Recent contributions consequently tend to prove indeterminacy of the effect as a generic feature instead of proving determinacy for special cases. Cf. Bamberg and Richter (1984), Bamberg (1984), Buchholz (1985)." @default.
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- W99003545 date "1988-01-01" @default.
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- W99003545 title "Risk-Taking under Progressive Taxation: Three Partial Effects" @default.
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- W99003545 doi "https://doi.org/10.1007/978-3-642-52481-3_34" @default.
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