SMU Assistant Professor of Accounting Travis Chow was featured for his studies on how tax influences the behaviour of companies and their shareholders. Assistant Prof Chow’s research, conducted together with his SMU colleagues, aims to shed light on how companies’ investments in tax planning might affect shareholder value and tax efficiency. His current research examines the implications of aggressive tax planning in mergers and acquisitions (M&A), the results of which highlighted the wider significance of the way a company invests in tax planning. Assistant Prof Chow believes that the field of M&A is a perfect example of the importance of a multidisciplinary approach to tax research, and that a clearer understanding of the behaviour of companies in relation to tax would help governments achieve a more efficient tax system and improve corporate productivity.