Do investors respond to tax reform? Evidence from a natural experiment in Germany

We present new evidence for the importance of taxation in households’ investment decisions. A difference-in-difference analysis shows that a tax reform in Germany which revoked the tax exemption of life insurance returns triggered a significant increase in demand prior to the reform.

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Year of publication:	2010
Authors:	Sauter, Nicolas ; Winter, Joachim
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München

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Series:	Munich Reprints in Economics.
Type of publication:	Book / Working Paper
Notes:	Published in Economics Letters 2 108(2010): pp. 193-196
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010762405