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  1. Political Status and Tax Haven Investment of Emerging Market Firms: Evidence from China.Ziliang Deng, Jiayan Yan & Pei Sun - 2020 - Journal of Business Ethics 165 (3):469-488.
    Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs (...)
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