政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/121200

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文笔数/总笔数 : 109948/140897 (78%)
造访人次 : 46111136 在线人数 : 1071

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

政大機構典藏 > 商學院 > 國際經營與貿易學系 > 期刊論文 > Item 140.119/121200

请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/121200

题名:	Business Groups and Tax Havens
作者:	蘇威傑 Su, Weichieh 譚丹琪 Tan, Danchi
贡献者:	國貿系
关键词:	Business groups;Offshore companies in tax havens;Internationalization;Product diversification;Prosocial orientation
日期:	2018-05
上传时间:	2018-12-04 15:41:11 (UTC+8)
摘要:	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.
關聯:	Journal of Business Ethics
数据类型:	article
DOI 連結:	https://doi.org/10.1007/s10551-018-3910-6
DOI:	10.1007/s10551-018-3910-6
显示于类别:	[國際經營與貿易學系 ] 期刊論文

文件中的档案:

档案	描述	大小	格式	浏览次数
3910-6.pdf		885Kb	Adobe PDF2	327	检视/开启

在政大典藏中所有的数据项都受到原著作权保护.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

数据加载中.....