This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand … associated with tax complexity-tax employees, and tax risk. We find that firms locate more tax employees in countries with … greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that …

This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand … associated with tax complexity-tax employees, and tax risk. We find that firms locate more tax employees in countries with … greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that …

This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax …

of tax complexity on the sensitivity of investment to tax rate changes varies significantly across firms, with domestic …

This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm …-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the … evidence of the economic costs of tax complexity and contribute to the debate on the design of efficient and equitable tax …

This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm …-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the … evidence of the economic costs of tax complexity and contribute to the debate on the design of efficient and equitable tax …

of tax complexity on the sensitivity of investment to tax rate changes varies significantly across firms, with domestic …