Bridging Theoretical Assumptions and Empirical Evidence on Family Firms’ Tax Behavior: A Systematic Review

This article provides a systematic review of the theoretical foundations underlying tax behavior in family firms. Drawing on 69 empirical studies indexed in Scopus and Web of Science, the review identifies three core limitations: the insufficient contextualization of socioemotional wealth (SEW) across cultural and institutional settings; the weak operationalization of SEW dimensions, often relying on indirect proxies; and the limited examination of the concrete actions firms take to minimize corporate income tax. We propose a research agenda anchored in a multi-layered framework that calls for contextual sensitivity, improved SEW measurement, and stronger empirical grounding in tax minimization mechanisms.