The Accounting Review Vol. 70 No. 4 1995
The Effects of Income and Consumption Tax Regimes and Future Tax Rate Uncertainty on Proportional Savings and Risk-Taking.
Abstract
Presents an experimental design examining the effect of income and consumption tax regimes and future tax rate on proportional savings and risk-taking. Results indicating that income tax regime reduces proportional savings and increase proportional risk-taking when compared to a consumption tax regime.
- DOI
- 10.2308/tar-9512014361
- Volume
- 70
- Issue
- 4
- Pages
- 635-653
- Language
- en
- Sources
- openalex crossref