Tax Planning Knowledge Diffusion via the Labor Market

Published Online:https://doi.org/10.1287/mnsc.2023.4741

References

  • Allen TJ (1984) Managing the Flow of Technology: Technology Transfer and the Dissemination of Technological Information Within the R&D Organization (MIT Press Books, Boston).Google Scholar
  • Almeida P, Kogut B (1999) Localization of knowledge and the mobility of engineers in regional networks. Management Sci. 45(7):905–917.LinkGoogle Scholar
  • Argote L, Ingram P (2000) Knowledge transfer: A basis for competitive advantage in firms. Organ. Behav. Human Decision Processes 82(1):150–169.CrossrefGoogle Scholar
  • Argote L, Miron-Spektor E (2011) Organizational learning: From experience to knowledge. Organ. Sci. 22(5):1123–1137.LinkGoogle Scholar
  • Armstrong CS, Blouin JL, Jagolinzer AD, Larcker DF (2015) Corporate governance, incentives, and tax avoidance. J. Accounting Econom. 60(1):1–17.CrossrefGoogle Scholar
  • Armstrong CS, Blouin JL, Larcker DF (2012) The incentives for tax planning. J. Accounting Econom. 53(1/2):391–411.CrossrefGoogle Scholar
  • Arrow KJ (1962) The economic implications of learning by doing. Rev. Econom. Stud. 29(3):155–173.Google Scholar
  • Balakrishnan K, Blouin JL, Guay WR (2019) Tax aggressiveness and corporate transparency. Accounting Rev. 94(1):45–69.CrossrefGoogle Scholar
  • Barney J (1991) Firm resources and sustained competitive advantage. J. Management 17(1):99–120.CrossrefGoogle Scholar
  • Barrios JM (2021) Staggeringly problematic: A primer on staggered DiD for accounting researchers. Preprint, submitted March 17, https://dx.doi.org/10.2139/ssrn.3794859.Google Scholar
  • Barrios JM (2022) Occupational licensing and accountant quality: Evidence from the 150-hour rule. J. Accounting Res. 60(1):3–43.Google Scholar
  • Becker B, Gerhart B (1996) The impact of human resource management on organizational performance: Progress and prospects. Acad. Management J. 39(4):779–801.CrossrefGoogle Scholar
  • Becker G (1962) Investment in human capital: A theoretical analysis. J. Political Econom. 70(5):9–49.CrossrefGoogle Scholar
  • Becker G (1964) Human Capital (Columbia University Press, New York).Google Scholar
  • Brown JL (2011) The spread of aggressive corporate tax reporting: A detailed examination of the corporate-owned life insurance shelter. Accounting Rev. 86(1):23–57.CrossrefGoogle Scholar
  • Brown JL, Drake KD (2014) Network ties among low-tax firms. Accounting Rev. 89(2):483–510.CrossrefGoogle Scholar
  • Brown JL, Drake KD, Martin MA (2016) Compensation in the post-FIN 48 period: The case of contracting on tax performance and uncertainty. Contemp. Accounting Res. 33(1):121–151.CrossrefGoogle Scholar
  • Call AC, Campbell JL, Dhaliwal DS, Moon JR Jr (2017) Employee quality and financial reporting outcomes. J. Accounting Econom. 64(1):123–149.CrossrefGoogle Scholar
  • Cassiman B, Veugelers R (2006) In search of complementarity in innovation strategy: Internal R&D and external knowledge acquisition. Management Sci. 52(1):68–82.LinkGoogle Scholar
  • Cengiz D, Dube A, Lindner A, Zipperer B (2019) The effect of minimum wages on low-wage jobs. Quart. J. Econom. 134(3):1405–1454.CrossrefGoogle Scholar
  • Chatterji AK, de Figueiredo RJ Jr, Rawley E (2016) Learning on the job? Employee mobility in the asset management industry. Management Sci. 62(10):2804–2819.LinkGoogle Scholar
  • Chen X, Cheng Q, Chow T, Liu Y (2021) Corporate in‐house tax departments. Contemporary Accounting Res. 38(1):443–482.CrossrefGoogle Scholar
  • Choi JH, Gipper B, Malik S (2019) Financial reporting quality, turnover risk, and wage differentials: Evidence from worker-level data. Working paper, Stanford University, Stanford, CA.Google Scholar
  • Chyz JA (2013) Personally tax aggressive executives and corporate tax sheltering. J. Accounting Econom. 56(2/3):311–328.CrossrefGoogle Scholar
  • Chyz JA, Ching Leung WS, Zhen Li O, Meng Rui O (2013) Labor unions and tax aggressiveness. J. Financial Econom. 108(3):675–698.CrossrefGoogle Scholar
  • Chyz JA, Gal-Or R, Naiker V, Sharma DS (2021) The association between auditor provided tax planning and tax compliance services and tax avoidance and tax risk. J. Amer. Taxation Assoc. 43(2):7–36.CrossrefGoogle Scholar
  • Cohen WM, Levinthal DA (1990) Absorptive capacity: A new perspective on learning and innovation. Admin. Sci. Quart. 35(1):128–152.CrossrefGoogle Scholar
  • Delaney JT, Huselid MA (1996) The impact of human resource management practices on perceptions of organizational performance. Acad. Management J. 39(4):949–969.CrossrefGoogle Scholar
  • DiMaggio PJ, Powell WW (1983) The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. Amer. Sociol. Rev. 48(2):147–160.CrossrefGoogle Scholar
  • Dyreng SD, Hanlon M, Maydew EL (2008) Long-run corporate tax avoidance. Accounting Rev. 83(1):61–82.CrossrefGoogle Scholar
  • Dyreng SD, Hanlon M, Maydew EL (2010) The effects of executives on corporate tax avoidance. Accounting Rev. 85(4):1163–1189.CrossrefGoogle Scholar
  • Dyreng SD, Hanlon M, Maydew EL (2019) When does tax avoidance result in tax uncertainty? Accounting Rev. 94(2):179–203.CrossrefGoogle Scholar
  • Dyreng SD, Lindsey BP (2009) Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on U.S. multinational firms’ tax rates. J. Accounting Res. 47(5):1283–1316.CrossrefGoogle Scholar
  • Ege M, Hepfer BF, Robinson JR (2021) What matters for in-house tax planning: Tax function power and status. Accounting Rev. 96(4):203–232.CrossrefGoogle Scholar
  • Franco AM, Filson D (2006) Spin‐outs: Knowledge diffusion through employee mobility. RAND J. Econom. 37(4):841–860.CrossrefGoogle Scholar
  • Gallemore J, Gipper B, Maydew E (2019) Banks as tax planning intermediaries. J. Accounting Res. 57(1):169–209.CrossrefGoogle Scholar
  • Gallemore J, Labro E (2015) The importance of the internal information environment for tax avoidance. J. Accounting Econom. 60(1):149–167.CrossrefGoogle Scholar
  • Goodman-Bacon A (2021) Difference-in-differences with variation in treatment timing. J. Econometrics 225(2):254–277.CrossrefGoogle Scholar
  • Guenther DA, Matsunaga SR, Williams BM (2017) Is tax avoidance related to firm risk? Accounting Rev. 92(1):115–136.CrossrefGoogle Scholar
  • Hashimoto M (1981) Firm-specific human capital as a shared investment. Amer. Econom. Rev. 71(3):475–482.Google Scholar
  • Hoberg G, Phillips G (2010) Product market synergies and competition in mergers and acquisitions: A text-based analysis. Rev. Financial Stud. 23(10):3773–3811.CrossrefGoogle Scholar
  • Hoberg G, Phillips G (2016) Text-based network industries and endogenous product differentiation. J. Political Econom. 124(5):1423–1465.CrossrefGoogle Scholar
  • Hoopes JL, Merkley KJ, Pacelli J, Schroeder JH (2018) Audit personnel salaries and audit quality. Rev. Accounting Stud. 23(3):1096–1136.CrossrefGoogle Scholar
  • Hoppe T, Schanz D, Sturm S, Sureth C (2019) Measuring tax complexity across countries: A survey study on MNCs. arqus Discussion Paper No. 245, Paderborn University, Paderborn, Germany.Google Scholar
  • Jaffe AB, Trajtenberg M, Henderson R (1993) Geographic localization of knowledge spillovers as evidenced by patent citations. Quart. J. Econom. 108(3):577–598.CrossrefGoogle Scholar
  • Jara-Figueroa C, Jun B, Glaeser EL, Hidalgo C (2018) The role of industry, occupation, and location-specific knowledge in the survival of new firms. NBER Working Paper No. 24868, National Bureau of Economic Research, Cambridge, MA.Google Scholar
  • Jiang JX, Robinson JR, Wang M (2020) Sleeping with the enemy: Taxes and former IRS employees. Working paper, Michigan State University, East Lansing.Google Scholar
  • Klassen KJ, Lisowsky P, Mescall D (2016) The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. Accounting Rev. 91(1):179–205.CrossrefGoogle Scholar
  • Koester A, Shevlin T, Wangerin D (2017) The role of managerial ability in corporate tax avoidance. Management Sci. 63(10):3285–3310.LinkGoogle Scholar
  • Kubick TR, Li Y, Robinson JR (2020) Tax-savvy executives. Rev. Accounting Stud. 25(4):1301–1343.CrossrefGoogle Scholar
  • Levin RC, Klevorick AK, Nelson RR, Winter SG, Gilbert R, Griliches Z (1987) Appropriating the returns from industrial research and development. Brookings Papers Econom. Activity 3:783–831.CrossrefGoogle Scholar
  • Levitt B, March JG (1988) Organizational learning. Annual Rev. Sociol. 14:319–340.CrossrefGoogle Scholar
  • March JG, Simon HA (1993) Organizations (John Wiley & Sons, Hoboken, NJ).Google Scholar
  • McGuire ST, Omer TC, Wang D (2012) Tax avoidance: Does tax-specific industry expertise make a difference? Accounting Rev. 87(3):975–1003.CrossrefGoogle Scholar
  • Merkley K, Michaely R, Pacelli J (2020) Cultural diversity on Wall Street: Evidence from consensus earnings forecasts. J. Accounting Econom. 70(1):101330.CrossrefGoogle Scholar
  • Mills L, Erickson MM, Maydew EL (1998) Investments in tax planning. J. Amer. Taxation Assoc. 20(1).Google Scholar
  • Pacelli J (2019) Corporate culture and analyst catering. J. Accounting Econom. 67(1):120–143.CrossrefGoogle Scholar
  • Penrose E (2009) The Theory of the Growth of the Firm (Oxford University Press, Oxford, UK).Google Scholar
  • Phillips JD (2003) Corporate tax‐planning effectiveness: The role of compensation‐based incentives. Accounting Rev. 78(3):847–874.CrossrefGoogle Scholar
  • Rego SO, Wilson R (2012) Equity risk incentives and corporate tax aggressiveness. J. Accounting Res. 50(3):775–810.CrossrefGoogle Scholar
  • Robinson JR, Sikes SA, Weaver CD (2010) Performance measurement of corporate tax departments. Accounting Rev. 85(3):1035–1064.CrossrefGoogle Scholar
  • Rosenkopf L, Almeida P (2003) Overcoming local search through alliances and mobility. Management Sci. 49(6):751–766.LinkGoogle Scholar
  • Song J, Almeida P, Wu G (2003) Learning by hiring: When is mobility more likely to facilitate interfirm knowledge transfer? Management Sci. 49(4):351–365.LinkGoogle Scholar
  • Szulanski G (1996) Exploring internal stickiness: Impediments to the transfer of best practice within the firm. Strategic Management J. 17(S2):27–43.CrossrefGoogle Scholar
  • Teece DJ (1982) Toward an economic theory of the multiproduct firm. J. Econom. Behav. Organ. 3(1):39–63.CrossrefGoogle Scholar
  • Venkitachalam K, Busch P (2012) Tacit knowledge: Review and possible research directions. J. Knowledge Management 16(2):357–372.CrossrefGoogle Scholar
  • Wu L, Jin F, Hitt LM (2018) Are all spillovers created equal? A network perspective on information technology labor movements. Management Sci. 64(7):3168–3186.LinkGoogle Scholar
  • Zander U, Kogut B (1995) Knowledge and the speed of the transfer and imitation of organizational capabilities: An empirical test. Organ. Sci. 6(1):76–92.LinkGoogle Scholar
INFORMS site uses cookies to store information on your computer. Some are essential to make our site work; Others help us improve the user experience. By using this site, you consent to the placement of these cookies. Please read our Privacy Statement to learn more.