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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Bibliographic Details
Main Authors: CEN, Ling, MAYDEW, Edward, ZHANG, Liandong, ZUO, Luo
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
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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

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