Travis Chow

The University of Hong Kong

Pokfulam Road

Hong Kong, Pokfulam HK

China

  • The University of Hong Kong

SCHOLARLY PAPERS

9

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2,060

SSRN CITATIONS
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Top 27,821

in Total Papers Citations

32

CROSSREF CITATIONS

11

Scholarly Papers (9)

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1.

The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

Singapore Management University School of Accountancy Research Paper No. 2017-59
Number of pages: 64 Posted: 11 Nov 2016 Last Revised: 28 Sep 2020
Travis Chow, Sterling Huang, Kenneth J. Klassen and Jeffrey Ng
The University of Hong Kong, New York University (NYU) - New York University (NYU), Shanghai, University of Waterloo - School of Accounting and Finance and The University of Hong Kong - Faculty of Business and Economics
Downloads 489 (112,962)
Citation 5

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Corporate Tax Rate; Headquarters Relocation; State Apportionment System

2.

U.S. Firms on Foreign (tax) Holidays

Kenan Institute of Private Enterprise Research Paper No. 18-3
Number of pages: 64 Posted: 17 Aug 2017 Last Revised: 03 Oct 2023
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 446 (126,025)
Citation 5

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Tax holiday, corporate tax, international tax

3.

Profit Shifting During Foreign Tax Holidays

Forthcoming in The Accounting Review
Number of pages: 51 Posted: 12 Aug 2021 Last Revised: 19 Sep 2022
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 309 (189,299)
Citation 1

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income shifting; tax holidays; international tax

4.

Targets' Tax Shelter Participation and Takeover Premiums

Singapore Management University School of Accountancy Research Paper No. 2015-36
Number of pages: 64 Posted: 09 Jul 2015
Travis Chow, Kenneth J. Klassen and Yanju Liu
The University of Hong Kong, University of Waterloo - School of Accounting and Finance and Hong Kong Baptist University – Department of Accountancy and Law
Downloads 236 (248,726)
Citation 6

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tax sheltering, tax aggressiveness, takeover premium

5.

Reciprocity in Corporate Tax Compliance - Evidence from Ozone Pollution

Number of pages: 98 Posted: 21 Jul 2023
Travis Chow, Zhongwen Fan, Li Huang, Oliver Zhen Li and Siman Li
The University of Hong Kong, City University of Hong Kong (CityU), City University of Hong Kong (CityU) - Faculty of Business, National University of Singapore (NUS) and Xiamen University - Accounting Department
Downloads 155 (363,362)
Citation 1

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corporate tax, pollution, public goods, reciprocity, tax morale

6.

Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods

Number of pages: 52 Posted: 20 Dec 2023
Travis Chow, Edward L. Maydew and Guoman She
The University of Hong Kong, University of North Carolina at Chapel Hill and The University of Hong Kong - Faculty of Business and Economics
Downloads 136 (403,244)
Citation 1

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income shifting, tax planning, international trade, tangible goods, environment JEL Codes: F14, F18, F23, H25, H26

7.

The Effect of Accounting for Income Tax Uncertainty on Tax-Deductible Loss Accruals for Private Insurers

Journal of Risk and Insurance
Number of pages: 60 Posted: 06 Jun 2019 Last Revised: 27 Sep 2021
Jiang Cheng, Travis Chow, Tzuting Lin and Jeffrey Ng
Lingnan University, The University of Hong Kong, National Taiwan University - Department of Finance and The University of Hong Kong - Faculty of Business and Economics
Downloads 105 (489,956)
Citation 1

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loss reserve error, corporate taxation, insurance companies, SSAP 101

8.

Corporate In-house Tax Departments

Downloads 101 (503,560)
Citation 13

Corporate In-house Tax Departments

Singapore Management University School of Accountancy Research Paper No. 2016-41
Number of pages: 59 Posted: 11 Dec 2015 Last Revised: 22 Nov 2019
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law
Downloads 101 (507,502)
Citation 13

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Human Capital, Tax Planning, Tax Avoidance, Tax Risk

Corporate In-house Tax Departments

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law

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Tax Department, Tax Planning, Tax Compliance, Tax Avoidance, Tax Risk

9.

Local Tax Advisory Firm Boundaries and Client Tax-Motivated Income Shifting: Evidence from PwC Europe

Number of pages: 52 Posted: 19 Sep 2023
Travis Chow, Anastasios Elemes and Kenneth J. Klassen
The University of Hong Kong, ESSEC Business School and University of Waterloo - School of Accounting and Finance
Downloads 83 (570,247)
Citation 1

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multinational companies, income shifting, firm boundaries, cross-border integration, strategic alliance