ABSTRACT:It is well-known that taxes affect risky investment decisions. Analytical studies indicate that tax rate increases (decreases) can foster (hinder) investment if there is flexibility, in particular when an exit option is available. We design an experiment based on an analytical model with binomial random walk and entry and exit flexibility. Contrasting the underlying model, we find accelerated investment, which is often considered as an increased willingness to invest, on tax rate increases to be independent of the existence of an exit option. However, we observe this investor reaction only for a tax increase, not for a tax decrease. This behavior is driven possibly by tax salience and the mechanisms known from the theory of irreversible choice under uncertainty. Our empirical evidence suggests that the at-first-sight unexpected tax reform effects are more common than is predicted by the theoretical literature. Policy makers should therefore carefully consider the behavioral aspects when anticipating taxpayer reactions. JEL Classification: H25, H21, C91
Around a quarter of German pupils have reading skills at a low level. This applies in particular to pupils who attend vocational preperation schemes. Thus, there is an increasing demand by players in the German VET system to consider the linguistic and reading skills of this target
demographic. Developing didactic concepts which take these skills into account more extensively is just one possible approach. We argue that as a consequence of these findings, survey instruments have to be redesigned focussing on the skills of this specific target demographic as well. Subsequently,
questionnaires have to be checked, reformulated if necessary, and tested for validity. This paper shows our approach and our findings with focus on the reformulation of the PLT questionnaire. Rund ein Viertel der Schülerinnen und Schüler an deutschen Schulen hat massive Lesekompetenzdefizite.
Dies ist gerade bei Lernenden in berufsvorbereitenden Bildungsgängen zu beobachten. Zunehmend fordern Akteure der Berufsbildung, die Sprachniveaus der Lernenden stärker zu berücksichtigen. Auf diese Forderung darf u. E. nicht nur mit der sprachsensiblen Gestaltung didaktischer
Settings reagiert werden. Vielmehr ergibt sich daraus auch die Notwendigkeit einer zielgruppenadäquaten (Weiter-)Entwicklung von Erhebungsdesigns. In der Folge müssen Erhebungsinstrumente auf ihre sprachsensible Formulierung hin geprüft, reformuliert und die Validität ihrer
Reformulierung überprüft werden. In diesem Beitrag wird dies anhand der Reformulierung des Paderborner Lerntableaus (PLT) gezeigt.
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