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    Please use this identifier to cite or link to this item: http://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 連結: https://doi.org/10.1007/s10551-018-3910-6
    DOI: 10.1007/s10551-018-3910-6
    Appears in Collections:[國際經營與貿易學系 ] 期刊論文

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