The paper "Family ties and corporate tax avoidance" co authored by Professor Niu Geng from RIEM as the first author has been officially published in the top international business journal, Journal of International Business Studies (JIBS). The collaborators of the paper are Associate Professor Wang Yi from Northeast University of Finance and Economics (a doctoral student of our university in 2020, supervised by Professor Niu Geng), Associate Professor Zhou Yang from Wuhan University, and Lecturer Gan Xu from Huazhong University of Science and Technology.
JIBS was founded in 1970 and is the most important and influential academic journal in the field of international business, with a high academic reputation. This journal is one of the 24 top academic journals for business schools (UTD 24) rated by the University of Texas (Dallas) and one of the 50 top academic journals for business schools (FT 50) rated by the Financial Times. Its 2023 impact factor is 8.6.
This paper introduces family relationships into the framework of corporate decision-making and applies social norm theory to explore the impact of family relationship strength in society on corporate tax avoidance. The paper used a sample of companies covering 44 countries for regression analysis to confirm the positive impact of family relationship strength on corporate tax avoidance, and found that this effect is more significant in family businesses. Further research has found that when the CEO comes from a country with strong family relationships, the company's tax avoidance behavior will further intensify, indicating that social norms in both the location of the company and the source of the managers will affect the company's financial decisions. This paper provides a new perspective for understanding international differences in corporate behavior from the perspective of family relationships.
