臺大管理論叢 NTU Management Review VOL.29 NO.2

225 NTU Management Review Vol. 29 No. 2 Aug. 2019 5. Originality/Contribution This study has the following contributions: First, this study integrates the tax avoidance and social network literatures by focusing on the role of directors and their ties to other tax-avoiding firms. Second, this study provides evidence that network ties can help explain part of the observed variation in corporate tax avoidance. Finally, in line with the research of Hansen (1999), the findings of this study suggest that strong ties rather than weak ties facilitate the transfer of tacit and complex information (e.g., tax avoidance strategies).