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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 4-Dec-2018 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 https://doi.org/10.1007/s10551-018-3910-6
dc.contributor 國貿系
dc.creator (作者) 蘇威傑zh_TW
dc.creator (作者) Su, Weichiehen_US
dc.creator (作者) 譚丹琪zh_TW
dc.creator (作者) Tan, Danchien_US
dc.date (日期) 2018-05
dc.date.accessioned 4-Dec-2018 15:41:11 (UTC+8)-
dc.date.available 4-Dec-2018 15:41:11 (UTC+8)-
dc.date.issued (上傳時間) 4-Dec-2018 15:41:11 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/121200-
dc.description.abstract (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.en_US
dc.format.extent 906707 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Journal of Business Ethics
dc.subject (關鍵詞) Business groups ; Offshore companies in tax havens ; Internationalization ; Product diversification ; Prosocial orientation
dc.title (題名) Business Groups and Tax Havensen_US
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.1007/s10551-018-3910-6
dc.doi.uri (DOI) https://doi.org/10.1007/s10551-018-3910-6