Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs (...) receive the strongest institutional support and are the most prone to institutional oversight, thereby exhibiting the weakest tendency to invest in tax havens. This top group is followed by SOEs controlled by local governments, politically connected private firms, and private firms without political connections. These groups exhibit an increasing tendency to invest in overseas tax havens. The empirical analysis of Chinese listed firms during 2003–2013 supports our hypotheses. This research contributes to the business ethics literature by identifying institutional drivers of overseas tax haven investment by emerging market firms, thereby adding to the ethical debate on international tax avoidance. (shrink)

Relational integration is essential for learning, working, and living, as we must encode enormous volumes of information and extract their relations to construct knowledge about the environment. Recent research hints that generating distant analogies can temporarily facilitate learners’ state-based relational integration. This study aimed to investigate the internal mechanism underlying the facilitation effect and preliminarily confirm its application in education. First, we adopted the classical n-term premise integration task and the Latin Square Task to explore the robustness of the facilitation (...) effect. Then we employed an emerging multidimensional relational reasoning task to further explore the internal mechanism underlying this facilitation effect. Finally, we verified the practical role of the facilitation effect in learning the interaction concept in statistics. The results showed that generating distant analogies did facilitate students’ relational integration performance, both in classical cognitive tasks and in a practical learning task, and a relational mindset and cognitive load play an intermediary role in the facilitation, supporting the cognitive load theory. The results suggest that generating distant analogies can be a useful warm-up activity to assist educators in promoting students’ relational integration. (shrink)