Corporate in-house human capital investment in tax planning

• Main Authors: CHEN, Xia, CHENG, Qiang, CHOW, Travis K., LIU, Yanju
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2018
• 主題: Human Capital; Tax Planning; Tax Compliance; Tax Avoidance; Tax Risk; Accounting; Taxation
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1785; https://ink.library.smu.edu.sg/context/soa_research/article/2812/viewcontent/Corporate_In_House_Human_Capital_Tax_Investments.pdf

In-house human capital tax investment is a significant input to a firm’s tax decisions. Yet,due to the lack of data, there is little empirical evidence on how corporate in-house taxdepartments are associated with tax planning and compliance outcomes. Using handcollected data on corporate tax employe...