Tax planning diffusion, real effects, and sharing of benefits

• Main Authors: CEN, Ling, MAYDEW, Edward, ZHANG, Liandong, ZUO, Luo
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2018
• 主題: tax planning; diffusion; real effects; product markets; supply chains; Accounting
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1857; https://ink.library.smu.edu.sg/context/soa_research/article/2884/viewcontent/SSRN_id3213967.pdf

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...