Cluster Internationalization to Tax Havens by Multinational Enterprises: An Exploration of Imitative Behaviour
研究了集群中跨国企业向避税天堂国际化的影响因素，发现模仿、专业服务集聚和产业集中度等集群制度特征会促进这种国际化，且模仿效应受企业领导力和经验放大。
This paper explores the factors that influence the internationalization of multinational enterprises (MNEs) from clusters, with a particular focus on the use of tax havens. Institutional Theory is used as our theoretical framework, with mimetic isomorphism highlighted as a primary mechanism connecting cluster characteristics to MNE internationalization. By analyzing firm-level data for the UK and Germany from 2008-2019, we show that institutional features within clusters—such as imitation, the co-location of professional services, and industrial concentration—facilitate this form of internationalization. Furthermore, the findings improve research on cluster internationalization, indicating that the imitation effect is amplified by firm leadership and experience.