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Tax avoidance in different firm types and the role of nonfamily involvement in private family firms

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  • Alexander Brune
  • Martin Thomsen
  • Christoph Watrin

Abstract

This study simultaneously distinguishes between private family firms, private nonfamily firms, public family firms, and public nonfamily firms. We show that private family firms avoid taxes less than public family firms and public nonfamily firms; however, we do not find a difference between private family firms and private nonfamily firms. Therefore, building on family firm heterogeneity, our results indicate that tax avoidance in private family firms differs depending on the involvement of nonfamily owners and/or managers. We find that private family firms that are wholly owned and managed by family members indeed avoid taxes less than private nonfamily firms.

Suggested Citation

  • Alexander Brune & Martin Thomsen & Christoph Watrin, 2019. "Tax avoidance in different firm types and the role of nonfamily involvement in private family firms," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 40(8), pages 950-970, December.
    • Handle: RePEc:wly:mgtdec:v:40:y:2019:i:8:p:950-970
    DOI: 10.1002/mde.3082
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    Cited by:

    1. Yahaya, Mohammed Baba & Oon, Elaine Yen Nee & Jusoh, Ruzita, 2024. "CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 74(1), pages 73-104.
    2. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2022. "Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis," Sustainability, MDPI, vol. 14(16), pages 1-18, August.
    3. Kai Chang & Ning Lu & Ze Sheng Li & Yi Ran Wang, 2021. "The combined impacts of fiscal and credit policies on green firm's investment opportunity: Evidences from Chinese firm‐level analysis," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(7), pages 1822-1835, October.

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