Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment
通过文献计量分析，系统回顾了避税天堂研究，提出了逃避责任的外国直接投资这一新概念，并构建了理论框架，帮助国际商务学者理解跨国公司使用避税天堂的动因及影响。
Abstract By taking an objective and scientific bibliometric analysis approach, this paper presents the first review of the extant knowledge base on tax havens . This analysis has guided us in developing an overarching theoretical framework that examines the determinants of the use of tax havens by multinational enterprises (MNEs). Based on our systematic review and theoretical framework, we were able to develop and introduce a new concept, called accountability‐avoiding FDI (foreign direct investment) , which is distinct from the standard FDI motives identified in the international business (IB) literature. Our review also makes a contribution by explaining how various definitions, measurements, methodologies and categorizations of tax havens can lead to differing and mixed results. Given that the tax haven literature is of a cross‐disciplinary nature, we specifically make a case for how the IB community can make a stronger contribution to our understanding of tax haven activity and its ramifications. We conclude the paper with suggestions for the future research that IB and management scholars could pursue in order to contribute unique insights to the area of MNE strategy and the implications of tax haven investments for countries, various industries and the MNEs themselves.