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Our Mission

The core mission of our group is to conduct cross-disciplinary tax research to better inform practice, policy, and academia.  By bringing together insights from the three fields of Economics, Finance, and Accounting, we seek to contribute new insights that consider how taxation impacts companies, countries, and society at large.  

We also intend to grow and develop the next generation of tax scholars.  We bring together PhD students, post-doctoral scholars, pre-doctoral fellows, and visiting scholars from around the world to discuss and conduct research. 

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Research Spotlight

Research Spotlight

The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides a comprehensive analysis of how firms and tax advisors respond to the introduction of standard regulations aimed at limiting profit shifting. Using administrative tax and customs data from Chile in difference-in-differences event-study designs, we find that the reform was ineffective in reducing multinationals' transfers to lower-tax countries and did not significantly raise tax payments.