Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5110097 | Journal of Family Business Strategy | 2016 | 7 Pages |
Abstract
This article examines whether family firms are more tax aggressive than nonfamily firms when family involvement is greater. By testing our predictions on a panel of listed Italian firms, we find that the family status has a moderating non-linear effect on corporate tax aggressiveness, as too much family involvement (which is otherwise beneficial) causes the detrimental outcome of higher tax aggressiveness. As a novelty to the literature, we show that family involvement has a non-linear impact on tax aggressiveness in family firms, as concerns about a family versus minority conflict arise when the family is too entrenched.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Business and International Management
Authors
Elisabetta Mafrolla, Eugenio D'Amico,