Why don´t they minimize their tax? An experimental approach to complexity and uncertainty

Publication: Scientific journalJournal articlepeer-review


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.
Original languageEnglish
Pages (from-to)169 - 186
JournalDie Betriebswirtschaft (DBW)
Issue number2
Publication statusPublished - 2016

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 502052 Business administration
  • 502035 Auditing and trusts
  • 502038 Taxation

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