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.
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。
在加拿大和新加坡兩地累聚多年研究和教學經驗，周家聰博士相信自己是時候回到香港這個成長地貢獻。他於2020年七月加入港大經管學院，成為會計學助理教授。
