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政大典藏 > College of Commerce > Department of International Business > Periodical Articles > Item 140.119/121200

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/121200

Title:	Business Groups and Tax Havens
Authors:	蘇威傑 Su, Weichieh 譚丹琪 Tan, Danchi
Contributors:	國貿系
Keywords:	Business groups;Offshore companies in tax havens;Internationalization;Product diversification;Prosocial orientation
Date:	2018-05
Issue Date:	2018-12-04 15:41:11 (UTC+8)
Abstract:	Setting up affiliated companies in tax havens is a legitimate, but ethically dubious, business practice. This study examines the conditions under which emerging business groups tend to use such a business practice. Business groups in emerging economies have been operating in weak institutional environments with substantial government intervention and ineffective market-supporting institutions. Having offshore companies in tax havens enables the groups to bypass some market transaction costs and institutional constraints, and it also provides them the opportunity to evade taxes and hide illegal conduct, such as bribery. Empirical evidence based on a sample of Taiwanese business groups showed that business groups with a higher level of prosocial orientation established fewer offshore companies in tax havens, as manifested by their commitment of resources to establishing nonprofit organizations. In contrast, groups that have higher levels of product and international diversification tend to use this ethically dubious business practice. However, highly internationalized groups are less likely to do so when they have committed substantial resources to prosocial activities.
Relation:	Journal of Business Ethics
Data Type:	article
DOI link:	https://doi.org/10.1007/s10551-018-3910-6
DOI:	10.1007/s10551-018-3910-6
Appears in Collections:	[Department of International Business] Periodical Articles

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