Quotation Eberhartinger, Eva, Fellner-Röhling, Gerlinde. 2016. Why don't they minimize their tax? An experimental approach to uncertainty and complexity. Die Betriebswirtschaft (DBW). 76 (2), 169-186.


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Abstract

Using the operationalization of cross-border, intra- group hybrid finance, we experimentally investi- gate the effect of legal uncertainty and of cost of tax complexity on the decision to engage in tax plan- ning. 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

Status of publication Published
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 uncertainty and complexity
Volume 76
Number 2
Year 2016
Page from 169
Page to 186
Reviewed? Y
URL https://www.proquest.com/docview/1800706162/fulltextPDF/E0F47C740FFB4044PQ/1?accountid=29104
DOI na
Open Access N

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People
Eberhartinger, Eva (Details)
Fellner-Röhling, Gerlinde (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5311 Public finance (Details)
5335 Political economic theory (Details)
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