Cluster Internationalization to Tax Havens by Multinational Enterprises: An Exploration of Imitative Behaviour

IF 8.9 1区管理学 Q1 BUSINESS

Journal of World Business Pub Date : 2025-02-27 DOI:10.1016/j.jwb.2025.101630

Ha-Phuong Luong , Chris Jones , Yama Temouri

引用次数: 0

Abstract

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.

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跨国企业向避税天堂的集群国际化：模仿行为的探索

本文探讨了影响集群跨国企业（MNEs）国际化的因素，特别关注避税天堂的使用。本文以制度理论为理论框架，强调了拟态同构是连接集群特征与跨国公司国际化的主要机制。通过分析英国和德国2008-2019年的企业层面数据，我们发现集群内部的制度特征——如模仿、专业服务的共同定位和产业集中度——促进了这种形式的国际化。此外，研究结果还进一步完善了集群国际化研究，表明企业领导和经验会放大模仿效应。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of World Business BUSINESS-

CiteScore

16.50

自引率

11.20%

发文量

期刊介绍： The Journal of World Business holds a distinguished position as a leading publication within the realm of International Business. Rooted in a legacy dating back to 1965, when it was established as the Columbia Journal of World Business, JWB is committed to disseminating cutting-edge research that reflects significant advancements in the field. The journal actively seeks submissions that propel new theoretical frameworks and innovative perspectives on International Business phenomena. Aligned with its domain statement, submissions are expected to possess a clear multinational, cross-border, or international comparative focus, while remaining pertinent to the study of management and organizations. JWB particularly encourages submissions that challenge established theories or assumptions, presenting pioneering or counterintuitive findings. With an inclusive approach, the journal welcomes contributions from diverse conceptual and theoretical traditions, encompassing allied social sciences and behavioral sciences. Submissions should either develop new theories or rigorously test existing ones, employing a variety of qualitative, quantitative, or other methodological approaches. While JWB primarily caters to scholars and researchers, it values contributions that explore implications for Multinational Enterprises and their management, as well as ramifications for public policy and the broader societal role of business.