文章基本信息

标题：Family firm heterogeneity and tax aggressiveness: A quasi-experimental analysis of the impact of different family generations
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作者：José Antonio Clemente-Almendros ; Sergio Camisón-Haba ; César Camisón-Zornoza 等
期刊名称：Journal of Small Business Strategy
印刷版ISSN：1081-8510
出版年度：2021
卷号：31
期号：3
页码：102-121
语种：English
出版社：Bradley University
摘要：This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance behaviour. The empirical evidence, based on the quasi-experiment of the 2012 Spanish thin capitalization rule, reveals that there is a positive relationship between tax aggressiveness and successive generations. Moreover, the founder and second generations follow a similar conservative tax avoidance approach, whereas the third and fourth generations are found to be more tax aggressive.
关键词：Tax aggressiveness; Thin capitalization rule; Leverage; Family firm; Generation