Publication: Mehrmann, Annika, Sureth-Sloane, Caren (2017): Tax Loss Offset Restrictions and Biased Perception of Risky Investments, arqus, Quantitative Research in Taxation, Discussion Paper No. 222, www.arqus.info, and SSRN Working Paper No. 3046543, and TAF Working Paper No. 28, and WU International Taxation Research Paper Series No. 2017-11, available at SSRN: https://ssrn.com/abstract=3046543.