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    題名: Business Groups and Tax Havens
    作者: 蘇威傑
    Su, Weichieh
    譚丹琪
    Tan, Danchi
    貢獻者: 國貿系
    關鍵詞: Business groups;Offshore companies in tax havens;Internationalization;Product diversification;Prosocial orientation
    日期: 2018-05
    上傳時間: 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
    資料類型: article
    DOI 連結: https://doi.org/10.1007/s10551-018-3910-6
    DOI: 10.1007/s10551-018-3910-6
    顯示於類別:[國際經營與貿易學系 ] 期刊論文

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