haku: @indexterm family firms / yhteensä: 243
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| Tekijä: | Chen, S. (et al.) |
| Otsikko: | Are family firms more tax aggressive than non-family firms? |
| Lehti: | Journal of Financial Economics
2010 : JAN, VOL. 95:1, p. 41-61 |
| Asiasana: | USA industries family firms taxation |
| Vapaa asiasana: | agency problems |
| Kieli: | eng |
| Tiivistelmä: | Based on multiple measures to explore tax aggressiveness and founding family presence, this study finds out that family firms (henceforth as: f-firms) are less tax aggressive than their non-family counterparts. The result suggests that family owners (as: f-owners) are willing to refrain tax benefits to avoid the non-tax cost of a potential price discount. This paper's result is consistent with f-owners being more concerned with the potential penalty and reputation damage from an IRS audit than non-f-firms. Similar inferences are encountered when using a small sample of tax shelter cases. |
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