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.

RIS

@ARTICLE{Eberhartinger2016,
title = {Why don't they minimize their tax? An experimental approach to uncertainty and complexity},
author = {Eva Eberhartinger and Gerlinde Fellner-Röhling},
year = {2016},
doi = {na},
url = {https://www.proquest.com/docview/1800706162/fulltextPDF/E0F47C740FFB4044PQ/1?accountid=29104},
volume = {76},
number = {2},
language = {EN},
pages = {169-186},
journal = {Die Betriebswirtschaft (DBW)},
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},
}