The Influence of Network Ties on Tax Avoidance: Evidence from Venture-Backed IPO Firms
碩士 === 國立成功大學 === 會計學系碩博士班 === 100 === This study examines whether network ties help explain which firms are low-tax. Based on social network theory, I assume that the social networks act as a means for information transmission; therefore, skill about tax avoidance strategies is transmitted across f...
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| Format: | Others |
| Language: | en_US |
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2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/23263903415500355505 |
| Summary: | 碩士 === 國立成功大學 === 會計學系碩博士班 === 100 === This study examines whether network ties help explain which firms are low-tax. Based on social network theory, I assume that the social networks act as a means for information transmission; therefore, skill about tax avoidance strategies is transmitted across firms via their social network ties. Using venture capitalist interlocks to proxy for firm’s network connections, I find that the level of firm’s tax avoidance is associated with its connections to other low-tax firms. My result suggests that, in addition to board interlock, venture capitalist plays an important role in its investee’s early-stage tax avoidance.
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