| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w28775 |
| 来源ID | Working Paper 28775 |
| Tax Planning Knowledge Diffusion via the Labor Market | |
| John M. Barrios; John Gallemore | |
| 发表日期 | 2021-05-10 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | We examine the extent to which the labor market facilitates the diffusion of tax planning knowledge across firms. Using a novel dataset of tax department employee movements between S&P 1500 firms, we find that firms experience an increase in their tax planning after hiring a tax employee from a tax aggressive firm. This finding is robust to various research designs and specifications. Consistent with tax planning knowledge driving this result, we find that the tax planning benefit of hiring an employee from a tax aggressive firm is stronger when the employee has more tax experience and is hired into a senior tax department role, and when the hiring firm likely had less tax planning knowledge prior to the hire. Further tests suggest that tax planning knowledge is highly specific in nature: the increase in tax avoidance is larger when the hiring and former firms are similar (i.e., operating in the same sector or having similar foreign operations), and firms are more likely to hire tax department employees from firms with similar characteristics. Our study documents the first-order role of the labor market in the diffusion of tax planning knowledge across firms, and suggests that tax department human capital is a central determinant of tax planning outcomes. |
| 主题 | Public Economics ; Taxation ; Labor Economics ; Labor Supply and Demand ; Labor Market Structures ; Unemployment and Immigration |
| URL | https://www.nber.org/papers/w28775 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/586449 |
| 推荐引用方式 GB/T 7714 | John M. Barrios,John Gallemore. Tax Planning Knowledge Diffusion via the Labor Market. 2021. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w28775.pdf（493KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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