創辦人離世及其家族結構與企業租稅活動

Family Dynamics and Corporate Tax Activities: A Nature Experiment of the Passing of Founder

本研究透過創辦人離世外生不可控制事件，檢視企業租稅行為之傾向。透過家族成員內部互動結構，進一步解析創辦人的婚配關係及子嗣數量對企業租稅的影響。研究發現未經歷創辦人離世之企業，複雜婚配與子嗣兩因素在企業積極租稅活動上具互補關係，即子嗣多之複雜婚配關係創辦人，其企業從事更積極的租稅活動。創辦人離世前，企業呈現的租稅活動較離世後積極，且離世前在不同房室關係皆發現企業租稅活動存在明顯子嗣效應，即積極的租稅活動隨子嗣增加而提升。創辦人離世後之企業租稅活動與家族內部結構有關：本研究僅於單一婚配發現企業租稅活動之子嗣效應，未發現複雜婚配之子嗣規模與企業積極租稅活動的顯著相關。

This study examines the effect of a founder’s death as an exogenous event on aggressive tax behavior within family-controlled enterprises. It explores how family dynamics and the internal structure of the business influence the firm’s tax activities. Empirical evidence suggests that firms led by founders tend to engage in more aggressive tax strategies prior to the founder’s death. Notably, complex family dynamics, such as intricate marital relationships and a large number of children, are associated with more aggressive tax behavior. The study identifies a significant relation between these family dynamics and aggressive tax activities, particularly before the founder’s death. By contrast, these effects diminish after the founder’s death, especially in families with complex marital structures.