Tax Planning Knowledge Diffusion via the Labor Market

The authors thank two anonymous reviewers, Kathleen Andries, Mary Billings, Jennifer Blouin, Jenny Brown, Ted Christensen, Scott Dyreng, Merle Erickson, John Hand, Michelle Hanlon, Jeff Hoopes, Martin Jacob, April Klein, Eva Labro, Petro Lisowsky, Ed Maydew, Stephanie Sikes, Terry Shevlin, Jaron Wilde, and Xiang Zheng as well as seminar participants at the Frankfurt School of Finance and Management, University of Georgia, Massachusetts Institute of Technology, New York University, and the University of Pennsylvania for helpful comments. The authors thank Belle Zhang and Peter Banks for their excellent research assistance. Some of these findings were previously circulated as “Tax-Related Human Capital: Evidence from Employee Movements.”