---
res:
  bibo_abstract:
  - This study analyzes the impact of tax complexity on the location of tax employees
    and tax risk. Using a hand-collected dataset of more than 7,500 tax employees
    from 348 European-listed multinationals, we identify two types of firm-level costs
    associated with tax complexity—tax employees, and tax risk. We find that firms
    locate more tax employees in countries with greater tax complexity. This association
    is particularly pronounced for complexity in tax procedures. We also find that
    multinationals operating in countries with high tax complexity are associated
    with higher tax risk. The incremental tax risk vanishes for firms that locate
    more tax employees in countries with highly complex tax procedures, while we find
    no risk reduction from additional tax employees in countries with complex tax
    rules. Our results reveal that multinationals eliminate 25 percent of overall
    tax complexity-related tax risk through targeted location of tax employees.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Henning
      foaf_name: Giese, Henning
      foaf_surname: Giese
      foaf_workInfoHomepage: http://www.librecat.org/personId=92812
  - foaf_Person:
      foaf_givenName: Reinald
      foaf_name: Koch, Reinald
      foaf_surname: Koch
  - foaf_Person:
      foaf_givenName: Caren
      foaf_name: Sureth-Sloane, Caren
      foaf_surname: Sureth-Sloane
      foaf_workInfoHomepage: http://www.librecat.org/personId=530
    orcid: ' 0000-0002-8183-5901'
  bibo_doi: 10.2139/ssrn.4888151
  dct_date: 2024^xs_gYear
  dct_language: eng
  dct_subject:
  - tax complexity
  - tax complexity cost
  - tax department
  - tax employees
  - tax risk
  dct_title: Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk
    Implications@
...