Travis Chow

The University of Hong Kong

Pokfulam Road

Hong Kong, Pokfulam HK

China

SCHOLARLY PAPERS

8

DOWNLOADS

1,663

SSRN CITATIONS
Rank 32,932

SSRN RANKINGS

Top 32,932

in Total Papers Citations

19

CROSSREF CITATIONS

10

Scholarly Papers (8)

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
The University of Hong Kong, Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and The University of Hong Kong - Faculty of Business and Economics
Downloads 459 (108,805)
Citation 4

Abstract:

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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
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 408 (124,767)
Citation 6

Abstract:

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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
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 279 (187,992)
Citation 1

Abstract:

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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 217 (240,367)
Citation 6

Abstract:

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tax sheltering, tax aggressiveness, takeover premium

5.
Downloads 88 (488,030)
Citation 7

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 88 (492,515)
Citation 7

Abstract:

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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

6.

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 86 (494,933)
Citation 1

Abstract:

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

7.

Reciprocity in Corporate Tax Compliance - Evidence from Ozone Pollution

Number of pages: 98 Posted: 21 Jul 2023
The University of Hong Kong, City University of Hong Kong, City University of Hong Kong (CityU) - Faculty of Business, National University of Singapore (NUS) and Xiamen University - Accounting Department
Downloads 82 (509,349)

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

8.

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

Number of pages: 52 Posted: 19 Sep 2023
The University of Hong Kong, ESSEC Business School and University of Waterloo - School of Accounting and Finance
Downloads 44 (692,695)

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

Other Papers (1)

Total Downloads: 566
1.

Judge Ideology and Corporate Tax Planning

Number of pages: 56 Posted: 27 Jan 2020 Last Revised: 11 Jun 2021
The University of Hong Kong, Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and University of California-IrvineUniversity of California-Irvine
Downloads 566 (156,250)

Abstract:

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Judge ideology, federal judiciary, tax planning, income shifting, forum shopping, Internal Revenue Service