Travis Chow
Dr. Travis CHOW
Assistant Professor

3917 4216

KK 1234

Academic & Professional Qualification
  • 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 decision making. His works have been published in Contemporary Accounting Research. He has taught taxation and financial accounting at the undergraduate level and empirical tax research seminar for PhD students​ at Singapore Management University. Born and raised in Hong Kong, Travis pursued further studies in Canada and received his PhD in accounting from the University of Waterloo. Prior to 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.

Research Interest
  • Taxes and corporate decision making.
Selected Publications
  • Travis Chow, Jeffrey Hoopes, and Edward Maydew (2022), “Profit Shifting During Foreign Tax Holidays.” The Accounting Review, forthcoming.
  • 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.
Awards and Honours
  • FARS Excellence in Reviewing Award, 2016, American Accounting Association.
  • PI, Singapore Ministry of Education Tier 1 Research Grant, 2016-2018
  • PI, Singapore Ministry of Education Tier 1 Research Grant, 2015-2017
  • AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, Lake Tahoe, 2012
Service to the University/ Community
  • Discussants for 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.
  • Ad hoc reviewer for conferences: ATA Mid-year Meetings, FARS Mid-year Meetings, AAA Annual Meetings (ATA), CAAA Annual Conferences, and SMU Accounting Symposium, etc.
Recent Publications

研究審視了司法管轄區中的企業所得稅和其他政策對企業作出總部選址決策的影響。透過研究美國州份中的企業所得稅隨時間和不同州份之間所產生的變化,我們發現當企業總部所在州份的企業所得稅稅率每提高一個百分點,企業把總部遷出該州的可能性會增加16.8%;反之,當企業總部所在州份的企業所得稅稅率每降低一個百分點,企業把總部搬遷的可能性則會降低 9.1%。我們的研究利用美國分攤制度中獨特的稅收政策特徵,有力地證明稅收加強上述的影響。我們的研究亦顯示,各州份所得稅的特點會影響企業總部的最終選址。透過展示州份所得稅政策如果影響企業決策,以及其對企業及國家所帶來的重大經濟後果,我們希望此研究能為企業決策方面作出貢獻。

探索商學的根源 — 周家聰博士


探索商學的根源 — 周家聰博士