Abstract
Based on the imprinting theory, this study investigates the effect of CEO early-life famine experience on corporate tax avoidance (CTA). The empirical results show that firms led by CEOs who experienced the Great Chinese Famine (1959–1961) in early life tend to engage in CTA at a lower level. Both CEO duality and higher educational attainment weaken the negative effect of CEO early-life famine experience on CTA. Corporate social responsibility and risk-taking have partial mediating effects between CEO early-life famine experience and CTA. Moreover, heterogeneous analysis indicates that the negative relationship is more pronounced and the moderating effects are both significant in a more munificent and dynamic environment.
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