Navigating Tax Avoidance in Family Firms: a Literature Review.

While tax avoidance has attracted scholarly and policy interest over the years, its implications in family businesses are far from being completely understood. Motivated by the growing attention to family firms’ tax-saving strategies, this work-in-progress paper aims to critically and systematically review 25 articles on tax avoidance in family businesses, published between 2010 and 2023, representing the entire literature on the subject. Building upon the review of the current state of the art in the field, the study offers future research avenues and questions to be addressed to move forward our knowledge on the topic.