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Hagen Ackermann

Otto-von-Guericke-Universität Magdeburg

Universitätspl. 2

PSF 4120

Magdeburg, D-39106

Germany

SCHOLARLY PAPERS

4

DOWNLOADS

353

TOTAL CITATIONS

1

Scholarly Papers (4)

The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study

Number of pages: 32 Posted: 14 May 2014
Hagen Ackermann and Martin Fochmann
Otto-von-Guericke-Universität Magdeburg and Free University of Berlin
Downloads 110 (643,876)

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Taxation, Straight-line Depreciation, Accelerated Depreciation, Tax Perception, Risk Taking Behavior, Portfolio Choice, Behavioral Taxation

The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study

arqus Discussion Paper No. 158
Number of pages: 34 Posted: 13 Jun 2014
Hagen Ackermann and Martin Fochmann
Otto-von-Guericke-Universität Magdeburg and Free University of Berlin
Downloads 80 (812,480)
Citation 1

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Taxation, Straight-line Depreciation, Accelerated Depreciation, Tax Perception, Risk Taking Behavior, Portfolio Choice, Behavioral Taxation

2.

Behavioral Responses to Subsidies in Risky Investment Decisions and the Effectiveness of Tax Credits and Grants

Number of pages: 29 Posted: 21 Apr 2018
Hagen Ackermann, Martin Fochmann and Rebecca Temme
Otto-von-Guericke-Universität Magdeburg, Free University of Berlin and University of Cologne
Downloads 99 (694,528)

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Behavioral Taxation, Subsidy, Risk-Taking Behavior, Prospect Theory

3.

How Does the Type of Subsidization Affect Investments: Experimental Evidence

arqus Quantitative Tax Research Discussion Paper No. 185
Number of pages: 49 Posted: 13 Apr 2015
Hagen Ackermann
Otto-von-Guericke-Universität Magdeburg
Downloads 64 (924,743)

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behavioral economics, subsidies, tax incentives, distorting subsidization, real investment, risk-taking behavior

4.

Biased Effects of Taxes and Subsidies on Portfolio Choices

Economics Letters, Vol. 120, 2013
Posted: 14 May 2014
Hagen Ackermann, Martin Fochmann and Benedikt Mihm
Otto-von-Guericke-Universität Magdeburg, Free University of Berlin and Otto-von-Guericke-Universität Magdeburg

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Tax perception, Risk-taking behavior, Portfolio choice, Distorting taxation, Behavioral economics