Are Taiwanese descendant family firms more aggressive in tax avoidance?

Ming-Chin Chen and Huan-Yi Li

Asia-Pacific Journal of Accounting & Economics, 2026, vol. 33, issue 2, 321-338

Abstract: We investigate the relationship between internal succession and tax aggressiveness in Taiwanese family firms chaired by descendants. Our findings indicate that descendant family firms are more likely to engage in tax avoidance than non-descendant firms, all else being equal. Furthermore, Taiwanese descendant family firms with successors who have international educational backgrounds are likely to pursue more aggressive corporate tax avoidance strategies. This study reveals that descendant board chairs prioritize tax costs, suggesting that the benefits of tax avoidance outweigh the associated non-tax costs.

Date: 2026
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DOI: 10.1080/16081625.2025.2479506

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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