A prime function of many major World Wide Web applications is Online Service Allocation (OSA), the function of matching individual consumers with particular services/goods (which may include loans or jobs as well as products) each with its own producer. In the applications of interest, consumers...

We investigate whether corporate tax avoidance is affected by a firm's relationship with its customers. We find a positive association between a firm's tax avoidance and its customers' relationship-specific investments, demonstrating that customers value the cash flow benefits generated by a...