Annika Mehrmann

University of Paderborn

Warburger Str. 100

D-33098 Paderborn

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

122

CITATIONS

0

Scholarly Papers (2)

1.

Asymmetric Taxation of Profits and Losses and its Influence on Investment Timing: Paradoxical Effects of Tax Increases

Number of pages: 39 Posted: 18 Jul 2012 Last Revised: 19 Jul 2012
University of Paderborn, University of Graz and University of Paderborn
Downloads 82 (232,587)

Abstract:

2.

Tax Loss Offset Restrictions and Biased Perception of Risky Investments

WU International Taxation Research Paper Series No. 2017-11
Number of pages: 59 Posted: 03 Oct 2017
Annika Mehrmann and Caren Sureth-Sloane
University of Paderborn and University of Paderborn
Downloads 0 (421,430)

Abstract:

asymmetric taxation, investment decisions, loss offset restrictions, perception bias, risk-taking, tax effects, tax losses, prospect theory, behavioral taxation