THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION

THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION

This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation have identical net payoffs, which should indu...

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Bibliographic Details
Main Authors: Dominik Tschinkl, Nathalie Weikert, Dirk Kiesewetter
Format: Article
Language:English
Published: Nicolaus Copernicus University in Toruń 2022-02-01
Series:Copernican Journal of Finance & Accounting
Subjects:
behavioral economics
experimental economics
tax misperception
savings decision
Online Access:https://apcz.umk.pl/CJFA/article/view/37582

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