Please use this identifier to cite or link to this item: http://hdl.handle.net/10125/64932

Tax knowledge diffusion via strategic alliances

File Size Format  
HARC 2020 paper 292.pdf 1.08 MB Adobe PDF View/Open

Item Summary

dc.contributor.author Jens Mueller
dc.contributor.author Arndt Weinrich
dc.date.accessioned 2019-12-06T18:42:04Z
dc.date.available 2019-12-06T18:42:04Z
dc.date.issued 2019-09-01
dc.identifier.uri http://hdl.handle.net/10125/64932
dc.description.abstract This study examines strategic alliances as channels for tax knowledge diffusion between firms. Despite solid insights on within-firm determinants of tax planning, little is known about tax knowledge diffusion via cross-firm connections. Since theory suggests that the role of strategic alliances in tax knowledge diffusion is ambiguous, we test our notion empirically. To tease out potential tax knowledge diffusion, we analyze changes in the tax planning behavior of high-tax firms in strategic alliances with low-tax firms in comparison to high-tax firms in strategic alliances with other high-tax firms. We apply a multivariate regression model, a difference-in-differences approach and use basic textual analysis to identify the main business purpose of a strategic alliance. We find a substantial increase in the tax planning behavior of high-tax firms in strategic alliances with low-tax firms relative to high-tax firms in high-tax strategic alliances. Additionally, our results suggests that high-tax firms are able to adjust their tax planning behavior within two years of network initiation when cooperating with low-tax firms. Because we are also able to provide a series of robustness checks, we interpret the identified responses to be consistent with existing tax knowledge diffusion via strategic alliances.
dc.subject corporate tax avoidance
dc.subject knowledge diffusion
dc.subject networks
dc.subject strategic alliances
dc.title Tax knowledge diffusion via strategic alliances
Appears in Collections: 19 Taxation


Please email libraryada-l@lists.hawaii.edu if you need this content in ADA-compliant format.

Items in ScholarSpace are protected by copyright, with all rights reserved, unless otherwise indicated.