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Keywords: Formal and informal institutions
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Journal Articles
While the cat’s away, the mice will play? The institutional deterrence effect and FDI into tax havens
Available to Purchase
Journal:
Multinational Business Review
Multinational Business Review 1–33.
Published: 11 May 2026
...Johan Rewilak; Giulio Nardella; Chris Jones; Yama Temouri; Stephen Brammer Purpose It is expected that firms will be deterred from engaging with tax havens by formal and informal institutions. However, the understanding of how tax haven use is influenced by varying institutional deterrents...
