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Brune, Alexander
Thomsen, Martin
Watrin, Christoph
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[Journal:] Managerial and Decision Economics [ISSN:] 1099-1468 [Volume:] 40 [Issue:] 8 [Pages:] 950-970
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.
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