Tax haven networks and the role of the Big 4 accountancy firms

被引:70
作者
Jones, Chris [1 ]
Temouri, Yama [1 ,3 ]
Cobham, Alex [2 ]
机构
[1] Aston Univ, Aston Business Sch, Econ & Strategy Grp, Birmingham B4 7ET, W Midlands, England
[2] Tax Justice Network, Oxford, England
[3] Univ Wollongong Dubai, Fac Business, Dubai, U Arab Emirates
关键词
Tax havens; Varieties of capitalism; Corporate taxation; Poisson regression; Big 4 accountancy firms; CORPORATE SOCIAL-RESPONSIBILITY; MULTINATIONAL-ENTERPRISE; ECLECTIC PARADIGM; AVOIDANCE; INTERNALIZATION; AGGRESSIVENESS; DIVERSITY; GEOGRAPHY; AUDITORS; SMOKE;
D O I
10.1016/j.jwb.2017.10.004
中图分类号
F [经济];
学科分类号
02 ;
摘要
This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive a number of hypotheses that are tested using count models on firm-level data. Our key findings demonstrate that there is a strong correlation and causal link between the size of an MNE's tax haven network and their use of the Big 4. We therefore argue that public policy related to the role of auditors can have a significant impact on the tax avoidance behaviour of MNEs.
引用
收藏
页码:177 / 193
页数:17
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