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Haven-sent? Tax havens, corporate social irresponsibility, and the dark side of family firm internationalization

journal contribution
posted on 01.10.2021, 12:41 by Yama Temouri, Giulio NardellaGiulio Nardella, Chris Jones, Stephen Brammer
Family firms have been associated with an enhanced propensity for corporate social responsibility (CSR) - but does this imply that family firms have a reduced propensity for corporate social irresponsibility (CSI)? Drawing on the behavioral agency model (BAM) and socioemotional wealth (SEW) perspectives, our study explores the ‘dark side’ of family firm internationalization, by focusing specifically on the use of tax havens. We theorize that decision tradeoffs to internationalize to tax haven locations tend to be tempered by SEW considerations in family firms, which subsequently decreases the propensity of family firms to engage in this form of CSI, when compared to non-family firms. We explore how family firm heterogeneity, such as relationships with tax advisors and generational involvement in the family business, influence their propensity for tax haven internationalization. Our analysis examines 1,024 U.S. family and non-family firms between 2010 and 2018, and confirms the effects of SEW and family firm heterogeneity on tax haven internationalization.



  • Business and Economics


  • Business

Published in

British Journal of Management




AM (Accepted Manuscript)

Rights holder

© 2021 British Academy of Management and Wiley Periodicals LLC

Publisher statement

This is the peer reviewed version of the following article: Temouti, Y. ... et al., (2021). Haven-sent? Tax havens, corporate social irresponsibility, and the dark side of family firm internationalization. British Journal of Management, In Press, which has been published in final form at [Link to final article using the DOI]. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from Wiley or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. The article must be linked to Wiley’s version of record on Wiley Online Library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than Wiley Online Library must be prohibited.

Acceptance date


Publication date









Dr Giulio Nardella. Deposit date: 30 September 2021