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The Effect of CEO-Board Social Ties on Corporate Tax Strategies
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posted on 14.10.2020by EKA NUGRAHA TAN
This dissertation examines whether the social ties between a CEO and independent directors, which are created through school affiliation, work experience, or social activities, affect a firm’s decision to engage in corporate tax strategies. Consistent with the argument that CEO-board social ties weaken a board’s monitoring and enhance a board’s informed advice, this dissertation finds that firms with a higher proportion of CEO-board social ties engage in greater corporate tax strategies. Thus, this dissertation suggests that policymakers reconsider the definition of director independence, while both firms and investors need to be aware of the tax-related implications of CEO-board social ties.