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Tax avoidance in family firms: a multi-level literature review
Journal article   Peer reviewed

Tax avoidance in family firms: a multi-level literature review

Emmadonata Carbone, Maria Angela Manzi, Alessandro Cirillo and Salvatore Sciascia
Entrepreneurship research journal, pp.1-37
20/01/2025
Web of Science ID: WOS:001399682800001

Abstract

Tax avoidance Family business Literature review Future research
While tax avoidance has attracted scholarly and policy interest over the years, its peculiarities in family business are far from being completely understood. Motivated by the growing attention to family firms' tax-saving strategies, this paper aims to critically and systematically review the 42 articles on tax avoidance in family businesses published up to June 2024. The study organises the literature upon four levels of analysis and offers future research avenues to move our knowledge on the topic forward.
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url
https://doi.org/10.1515/erj-2024-0157View
Published (Version of record)CC BY V4.0 Open

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