團隊

In a tax—public goods reciprocity framework between citizens and the state, managers view taxes as a payment to the government in exchange for public goods, and hence they adjust their willingness to pay taxes as public good quality changes. We show that corporate tax planning intensity increases with ground-level ozone pollution. Revisions in ozone pollution regulations cause counties that failed the revised and more stringent standards to reduce ozone pollution. Consequently, firms headquartered in these counties reduced corporate tax planning intensity relative to firms in other counties. The ozone-tax link varies in the predicted directions with public attention to pollution, potential welfare loss due to ozone, managers’ stakeholder orientation, taxpayers’ polluting status, political preferences, and civic norms. We also find consistent results for Superfund cleanups of hazardous waste sites. Our research sheds light on reciprocity as a potential mechanism influencing corporate tax compliance.

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。

能夠回歸香港實在令我感到相當興奮。我會致力透過創造知識和人才培訓，為港大社群作出貢獻。

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。