Andrew Bauer

Canada Research Chair in Taxation, Governance and Risk

Tier 2 - 2017-11-01
Renewed: 2023-06-01
University of Waterloo
Social Sciences and Humanities Research Council

(519) 888-4567 x36516

Coming to Canada From

University of Illinois at Urbana-Champaign, USA

Research involves

Analyzing the impact of governance and risk on corporate tax planning decisions.

Research relevance

This research will improve understanding of how firms respond to tax enforcement and tax risk and thus provide implications for improving shareholder welfare.

Research summary

Corporate tax rates in Canada and the United States change frequently depending on what’s happening in the world. As Canada Research Chair in Taxation, Governance and Risk, Dr. Andrew Bauer aims to better understand how companies’ business or tax practices have adapted to recent tax policy changes that have altered tax rates and tax costs. To achieve that goal, he and his research team first need to gather important but hard-to-acquire data.

Among other things, these data will enable them to evaluate how personal tax rates in Canada and the US influence where Canadian business executives choose to live. They are also determining whether US tax reform erodes Canadian companies’ relative advantage when it comes to acquiring US targets. Lastly, Bauer and his team aim to ensure that publicly available financial disclosures are actually made available.