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

Nicolas Sauter () and Joachim Winter ()

Munich Reprints in Economics from University of Munich, Department of Economics

Abstract: 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.

Date: 2010
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Published in Economics Letters 2 108(2010): pp. 193-196

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