Tax Avoidance in Family Firms: a multi-level literature review

While tax avoidance has attracted scholarly and policy interest over the years, its peculiarities in family business are far from being completely understood. Motivated by the growing attention to family firms’ tax-saving strategies, this paper aims to critically and systematically review the 42 articles on tax avoidance in family businesses published up to June 2024. The study organises the literature upon four levels of analysis and offers future research avenues to move our knowledge on the topic forward.