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Are Taiwanese descendant family firms more aggressive in tax avoidance?

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  • Ming-Chin Chen
  • Huan-Yi Li

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.

Suggested Citation

  • Ming-Chin Chen & Huan-Yi Li, 2026. "Are Taiwanese descendant family firms more aggressive in tax avoidance?," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 33(2), pages 321-338, March.
    • Handle: RePEc:taf:raaexx:v:33:y:2026:i:2:p:321-338
    DOI: 10.1080/16081625.2025.2479506
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