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.
BibTeX
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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Status of publication | Published |
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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 |
Associations
- People
- Eberhartinger, Eva (Details)
- Fellner-Röhling, Gerlinde (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5311 Public finance (Details)
- 5335 Political economic theory (Details)