Corporate In-House Human Capital Tax Investments

In-house human capital investment in the tax function is a significant input to a firm’s tax planning. Yet, due to lack of data, there is little empirical evidence on whether corporate in-house tax departments are associated with effective tax planning. We examine this issue using hand-collected dat...

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Bibliographic Details
Main Authors: CHEN, Xia, CHENG, Qiang, CHOW, Travis, LIU, Yanju
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2017
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1417
https://ink.library.smu.edu.sg/context/soa_research/article/2416/viewcontent/CorporateInhouseHumanCapitalTaxInvestments_2017May_wp.pdf
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Institution: Singapore Management University
Language: English
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