Up Next

ki-logo-white
Market-Based Solutions to Vital Economic Issues

SEARCH

Building bridges between tax scholars, policymakers and practitioners
Research
May 12, 2021

Tax Planning Knowledge Diffusion via the Labor Market

This paper examines 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, the researchers 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.

You may also be interested in: