Quotation Eberhartinger, Eva and Fellner-Röhling, Gerlinde. Forthcoming. Why don´t they minimize their tax? An experimental approach to complexity and uncertainty. Die Betriebswirtschaft (DBW) 76 (2): S. 169-186.


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Abstract

Using the operationalization of cross-border, intragroup hybrid finance, we experimentally investigate the effect of legal uncertainty and of cost of tax complexity on the decision to engage in tax planning. Our results show that overall tax complexity costs do have a negative effect on the choice of a hybrid finance instrument. However, the decision maker’s risk preferences moderate the impact of the two variables.

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Publication's profile

Affiliation WU
Type of publication Journal article
Journal Die Betriebswirtschaft (DBW)
WU-Journal-Rating new FIN-A, STRAT-C
Language English
Title Why don´t they minimize their tax? An experimental approach to complexity and uncertainty
Volume 76
Number 2
Year 2016
Page from 169
Page to 186
Reviewed? Y
DOI na

Associations

People
Eberhartinger, Eva (Details)
External
Fellner-Röhling, Gerlinde (Universität Ulm, Germany)
Organization
Tax Management Group AB (Details)
Research Institute for International Taxation FI (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5307 Business and management economics (Details)
5328 Auditing and trusts (Details)
5349 Business taxation (Details)
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