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The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions—An Experimental Study
16 references·2 citing·51 second hop
The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions—An Experimental Study (2016)The Effect of Straight-Line and Accelerat…Investment Incentives and Corporate Tax Asymmetries (2010)Investment Incentives and Cor…A review of tax research (2010)A review of tax researchSalience and Taxation: Theory and Evidence (2009)Salience and Taxation: Theory…Present-bias, quasi-hyperbolic discounting, and fixed costs (2009)Present-bias, quasi-hyperboli…Economic consequences of firms’ depreciation method choice: Evidence from capital investments (2009)Economic consequences of firm…E-ZTAX : Tax Salience and Tax Rates * (2009)E-ZTAX : Tax Salience and Tax…Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation (2008)Temporary Investment Tax Ince…z-Tree: Zurich toolbox for ready-made economic experiments (2007)z-Tree: Zurich toolbox for re…Experimental Evidence on the Role of Tax Complexity in Investment Decisions (2006)Experimental Evidence on the …SAVING DECISIONS OF THE WORKING POOR: SHORT- AND LONG-TERM HORIZONS (2005)SAVING DECISIONS OF THE WORKI…The Online Recruitment System ORSEE - A Guide for the Organization of Experiments in Economics (2004)The Online Recruitment System…Investment, Overhang, and Tax Policy (2004)Investment, Overhang, and Tax…The magnitude effect: Temporal discount rates and restaurant tips (1998)The magnitude effect: Tempora…Delay-discounting probabilistic rewards: Rates decrease as amounts increase (1996)Delay-discounting probabilist…Discount Rates Inferred from Decisions: An Experimental Study (1989)Discount Rates Inferred from …Some empirical evidence on dynamic inconsistency (1981)Some empirical evidence on dy…Tax incentives and earnings management: A study based on accelerated depreciation policy in China (2023)Tax incentives and earnings m…Net Wage Illusion in a Real‐Effort Experiment* (2013)Net Wage Illusion in a Real‐E…The Handbook of experimental economics (1995)Psychology and Economics (1997)The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework (1999)Taxpayer information assistance services and tax compliance behavior (2010)Measuring lying aversion (2013)The Lure of Authority: Motivation and Incentive Effects of Power (2013)Prospect Theory: An Analysis of Decision under Risk (1979)Toward a positive theory of consumer choice (1980)Prospect theory: An analysis of decision under risk (1988)Investor Psychology and Asset Pricing (2001)Temporal construal. 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References

  • 2007z-Tree: Zurich toolbox for ready-made economic experiments9,517 cited
  • 2010A review of tax research3,167 cited
  • 2009Salience and Taxation: Theory and Evidence2,907 cited
  • 1981Some empirical evidence on dynamic inconsistency2,253 cited
  • 1996Delay-discounting probabilistic rewards: Rates decrease as amounts increase916 cited
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  • 2004The Online Recruitment System ORSEE - A Guide for the Organization of Experiments in Economics603 cited
  • 2009E-ZTAX : Tax Salience and Tax Rates *532 cited
  • 2009Present-bias, quasi-hyperbolic discounting, and fixed costs388 cited
  • 2008Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation383 cited
  • 2010Investment Incentives and Corporate Tax Asymmetries212 cited
  • 2004Investment, Overhang, and Tax Policy181 cited
  • 2005SAVING DECISIONS OF THE WORKING POOR: SHORT- AND LONG-TERM HORIZONS100 cited
  • 2009Economic consequences of firms’ depreciation method choice: Evidence from capital investments98 cited
  • 1998The magnitude effect: Temporal discount rates and restaurant tips90 cited

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  • 2006Experimental Evidence on the Role of Tax Complexity in Investment Decisions64 cited
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    • 2013Net Wage Illusion in a Real‐Effort Experiment*46 cited
    • 2023Tax incentives and earnings management: A study based on accelerated depreciation policy in China18 cited