Why don't they minimize their tax? An experimental approach to uncertainty and complexity

Publication: Scientific journalJournal articlepeer-review


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

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 502010 Public finance
  • 502047 Economic theory

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