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Is Simple Better? A Conjoint Analysis of the Effects of Tax Complexity on Employee Preferences Concerning Company Pension Plans

Kay Blaufus and Renate Ortlieb

Schmalenbach Business Review (sbr), 2009, vol. 61, issue 1, 60-83

Abstract: We theoretically and empirically analyze the influence of tax complexity on the employee’s decision concerning company pension plans. Our model also considers employer signaling and information intermediation by various actors. The main result of our empirical analysis is that if tax complexity is high, then only a small proportion of the study participants bases their decision on their after-tax return. This proportion increases significantly if tax complexity is low. However, even in a simple tax system, many people do not base their decisions on after-tax returns, but instead follow the advice of an independent product rating agency or a works council representative.

Keywords: Company Pension Plans; Conjoint Analysis; Employer Signaling; Information Intermediation; Tax Complexity; Tax Simplification (search for similar items in EconPapers)
JEL-codes: D81 H31 H55 M12 M52 (search for similar items in EconPapers)
Date: 2009
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