Family firm heterogeneity and tax aggressiveness : a quasi-experimental analysis of the impact of different family generations
José A. Clemente-Almendros, Sergio Camisón-Haba, César Camisón-Zornoza
| Year of publication: |
2021
|
|---|---|
| Authors: | Clemente-Almendros, José A. ; Camisón-Haba, Sergio ; Camisón Zornoza, César |
| Published in: |
Journal of small business strategy. - Murfreesboro, TN : Middle Tennessee State University, ISSN 2380-1751, ZDB-ID 2472054-9. - Vol. 31.2021, 3, p. 102-121
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| Subject: | Tax aggressiveness | Thin capitalization rule | Leverage | Family firm | Generation | Familienunternehmen | Family business | Steuervermeidung | Tax avoidance | Unternehmensnachfolge | Succession planning | Kapitalstruktur | Capital structure | Unternehmensbesteuerung | Corporate taxation | Familie | Family | Steuerplanung | Tax planning |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012620789