2016
DOI: 10.2139/ssrn.2727680
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Tax Rate Biases in Tax Planning Decisions: Experimental Evidence

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Cited by 8 publications
(12 citation statements)
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“…However, I cannot control for additional changes affecting the tax base. While there potentially has not been a significant change in the effective tax rate, earlier research on the salience of statutory tax rates provide some comfort that firms respond to changes in the statutory tax rate and not so much to changes in the effective tax rate (Buettner and Ruf, 2007;Blaufus, Bob, Hundsdoerfer, Kiesewetter, and Weimann, 2013;Amberger, Eberhartinger, and Kasper, 2016).…”
Section: Empirical Tests and Resultsmentioning
confidence: 99%
“…However, I cannot control for additional changes affecting the tax base. While there potentially has not been a significant change in the effective tax rate, earlier research on the salience of statutory tax rates provide some comfort that firms respond to changes in the statutory tax rate and not so much to changes in the effective tax rate (Buettner and Ruf, 2007;Blaufus, Bob, Hundsdoerfer, Kiesewetter, and Weimann, 2013;Amberger, Eberhartinger, and Kasper, 2016).…”
Section: Empirical Tests and Resultsmentioning
confidence: 99%
“…Our model theoretically describes effects found in laboratory experiments as the mentally overestimation of losses or loss offset opportunities in Fochmann, Kiesewetter and Sadrieh (2012) or Fahr, Janssen and Sureth (2014) and Amberger, Eberhartinger and Kasper (2016). Thus, we provide a descriptive model for the yet unexplained experimental evidence for tax-induced biased perception of risky investments.…”
Section: Introductionmentioning
confidence: 89%
“…It complements the experimental findings for individuals discussed in Section 4.1 by demonstrating that even in competitive markets and with professional decision makers, tax misperception may occur and thus inefficient investment and financing decisions are made. Amberger et al (2016) use lab experiments to study whether subjects make tax-optimal corporate intra-group financing decisions. In line with Blaufus et al (2013), they find that subjects under time-pressure overweight tax rate information and underweight tax base information.…”
Section: Effects Of Corporate Tax Misperception On Decision Makingmentioning
confidence: 99%
“…Finally, there is some evidence that inattention to taxes decreases with the amount of the tax. This points towards a rational inattention explanation of tax misperception (Amberger et al, 2016;Taubinsky & Rees-Jones, 2018) because information is more likely to be incorporated in decision-making if ignoring it is more costly (Abeler & Jäger, 2015). However, the evidence regarding this issue is inconclusive (Abeler & Jäger, 2015;Feldman et al, 2018).…”
Section: Tax Misperception and Its Effects On Decision Making 15mentioning
confidence: 99%