研究审视了司法管辖区中的企业所得税和其他政策对企业作出总部选址决策的影响。透过研究美国州份中的企业所得税随时间和不同州份之间所产生的变化,我们发现当企业总部所在州份的企业所得税税率每提高一个百分点,企业把总部迁出该州的可能性会增加16.8%;反之,当企业总部所在州份的企业所得税税率每降低一个百分点,企业把总部搬迁的可能性则会降低 9.1%。我们的研究利用美国分摊制度中独特的税收政策特征,有力地证明税收加强上述的影响。我们的研究亦显示,各州份所得税的特点会影响企业总部的最终选址。透过展示州份所得税政策如果影响企业决策,以及其对企业及国家所带来的重大经济后果,我们希望此研究能为企业决策方面作出贡献。
- PhD in Accounting, University of Waterloo, Canada
- MSc in Statistics, University of Toronto, Canada
- MA in Economics, University of Toronto, Canada
- BA (First Class Honors), University of Alberta, Canada
Dr. Travis Chow’s research focuses on how taxes affect corporate and individual decision-making and has appeared in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Management Science, and the Journal of Risk and Insurance. He is a member of the Editorial Board of the Journal of the American Taxation Association. Currently, he teaches Management Control at HKU, and in the past, he has taught taxation and financial accounting at the undergraduate level, as well as an empirical tax research seminar for PhD students at Singapore Management University. Dr. Chow completed his undergraduate and graduate education in Canada after finishing high school in Hong Kong. Before pursuing his doctoral studies, he worked as an economic analyst in Toronto.
Travis currently teaches Management Control. His teaching experience includes taxation and financial accounting at the undergraduate level and empirical tax research at the doctoral level.
- Taxes and corporate decision making.
- Travis Chow, Zhongwen Fan, Li Huang, Oliver Zhen Li, Simon Li (2023), “Reciprocity in Corporate Tax Compliance — Evidence from Ozone Pollution.” Journal of Accounting Research, 61 (5): 1425–1477, Lead Article.
- Travis Chow, Jeffrey Hoopes, and Edward Maydew (2023), “Profit Shifting During Foreign Tax Holidays.” The Accounting Review, 98 (4): 115–142.
- Jiang Cheng, Travis Chow, Tzu-Ting Lin, and Jeffrey Ng (2022), “The Effect of Accounting for Income Tax Uncertainty on Tax‐Deductible Loss Accruals for Private Insurers.” Journal of Risk and Insurance, 89 (2), 505–544.
- Travis Chow, Sterling Huang, Kenneth J. Klassen, and Jeffrey Ng (2022), “The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations.” Management Science, 68 (2), 1404–1425.
- Xia Chen, Qiang Cheng, Travis Chow, and Yanju Liu (2021), “Corporate In‐house Tax Departments.” Contemporary Accounting Research, 38 (1), 443–482.
- Travis Chow, Ken Klassen, and Yanju Liu (2016), “Targets’ Tax Shelter Participation and Takeover Premiums.” Contemporary Accounting Research, 33 (4), 1440–1472. Presented at 29th CAR Conference.
- Principal Investigator, Hong Kong Research Grants Council General Research Fund (17506123), 2023-2025.
- Co-Investigator, Hong Kong Research Grants Council General Research Fund (12501322), 2022-2024.
- FARS Excellence in Reviewing Award 2016, American Accounting Association.
- Principal Investigator, Singapore Ministry of Education Tier 1 Research Grant, 2016-2018.
- Principal Investigator, Singapore Ministry of Education Tier 1 Research Grant, 2015-2017.
- AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, Lake Tahoe, 2012.
- Editorial Board, Journal of the American Taxation Association.
- Discussants for MIT Asia Conference, ATA Midyear Meeting, Oxford Tax Academic Symposium, EIASM Conference on Research in Taxation, SMU Accounting Symposium, Xiamen University Accounting Symposium, AAA Annual Meeting, CAAA Annual Conferences, LBS Trans-Atlantic Doctoral Conference.
- Ad hoc reviewer for journals: Contemporary Accounting Research, CAR Conference, European Accounting Review, International Journal of Accounting, Journal of Contemporary Accounting and Economics, Review of Accounting Studies, The Accounting Review, Journal of International Accounting Research, etc.
在加拿大和新加坡两地累聚多年研究和教学经验,周家聪博士相信自己是时候回到香港这个成长地贡献。他于2020年七月加入港大经管学院,成为会计学助理教授。