Building on recent works calling for more tax research in the family business context, this study draws on the distinction between restricted and extended socioemotional wealth (SEW) to analyze how both SEW dimensions affect tax aggressiveness. Based on a sample of 201 private Belgian family firms, consistent findings from multiple regression analyses indicate that restricted SEW is positively related to tax aggressiveness, whereas extended SEW exerts a negative influence on tax aggressiveness. Our results also indicate that the family status of the CEO, CEO gender and CEO tenure moderate the relationship between both SEW dimensions and tax aggressiveness.

中文翻译：

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私人家族企业的社会情感财富和税收侵略性：首席执行官特征的作用

本研究以最近呼吁在家族企业背景下开展更多税收研究的工作为基础，利用有限社会情感财富 (SEW) 和扩展社会情感财富 (SEW) 之间的区别来分析这两个 SEW 维度如何影响税收激进性。基于 201 个比利时私人家族企业的样本，多元回归分析的一致结果表明，有限的 SEW 与税收侵略性呈正相关，而扩展的 SEW 对税收侵略性产生负面影响。我们的结果还表明，CEO 的家庭状况、CEO 性别和 CEO 任期可以调节 SEW 维度和税收侵略性之间的关系。