La revista Journal of Family Business Management publica (2016, vol. 6, nº2) el trabajo de los profesores Gregorio Sánchez, María José Portillo y José G. Clavel The influence of family involvement on tax aggressiveness of family firms.
The purpose of this paper is to analyze the tax aggressiveness among family firms considering their different levels of family involvement. Based on the family influence on power, experience, and culture approach proposed by Astrachan et al. (2002), this study examines to what extent the heterogeneity among family firms generates distinctive (and unique resource) combinations of family involvement that explain different levels of tax aggressiveness.