Business Groups and Tax Havens

Weichieh Su, Danchi Tan

研究成果: Contribution to journalArticle査読

5 被引用数 (Scopus)


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.

ジャーナルJournal of Business Ethics
出版ステータス出版済み - 12 1 2018

All Science Journal Classification (ASJC) codes

  • ビジネスおよび国際経営
  • ビジネス、管理および会計(全般)
  • 人文科学(その他)
  • 経済学、計量経済学
  • 法学


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