Tax planning diffusion, real effects, and sharing of benefits
We investigate the diffusion of tax planning across firms, and the real effects and sharing of benefits from such diffusion. Using supply chain relationships among firms as a possible diffusion channel, we find that tax planning spreads from principal customers to their dependent suppliers. We find...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2018
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1857 https://ink.library.smu.edu.sg/context/soa_research/article/2884/viewcontent/SSRN_id3213967.pdf |
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| Institution: | Singapore Management University |
| Language: | English |