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.
BibTeX
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.
Tags
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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 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
- Business Taxation 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)