Abstract
This abridged paper summarises the key insights of our paper that analyses the role of democracy and the presence of natural resource rents on tax haven use by emerging market multinational firms. We find that stronger democratic institutions reduce tax haven use, while higher natural resource rents increase it. Additionally, natural resource rents weaken the negative effect of democracy on tax haven use. Our results have several managerial and policy related implications.
| Original language | British English |
|---|---|
| Journal | Academy of Management Annual Meeting Proceedings |
| Volume | 2025 |
| Issue number | 1 |
| DOIs | |
| State | Published - 2025 |
| Event | 85th Annual Meeting of the Academy of Management, AOM 2025 - Copenhagen, Denmark Duration: 25 Jul 2025 → 29 Jul 2025 |
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