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