本研究旨在探討 CEO姓名特殊性與避稅偏離之關聯性。由於 CEO在企業租稅規劃決策上扮演重要角色，過去關於企業高階經理人特質與企業避稅的文獻 指出 ，由於 人格特質可能會受到姓名因素影響，先前便有研究顯示特殊姓名的 CEO會做出異於同行的獨特決策，因此本研究想深入探討姓名特殊性帶來之影響 ，對其公司避稅偏離之關聯性。本研究以美國 1992年至 2022年 S&P 1500之公司作為樣本，採用 帳面 有效稅率作為公司避稅衡量之代理變數，而該模型殘差取絕對值用以衡量避稅偏離程度。本研究結果 發現 為 CEO姓名特殊性 與避稅偏離呈正相關，表示當 CEO的姓名越特殊，其更傾向採取與同業經理人相比差距較大之避稅手法。 橫斷面測試 顯示當 CEO權力較大 、性別為女性及年齡較大時， 對於CEO姓名特殊性對避稅偏離影響的效果越明顯 。 此外， 本 研究 改 以 現金有效稅率進行穩健性測試 ，結論仍然一致 。 本研究各項結果分析之探討，可供政府機關及學術界與實務界參酌引用。

The purpose of this study is to examine the relationship between CEO name uncommonness and tax distance. Since CEOs play crucial roles in corporate tax planning decisions, previous literature on the characteristics of executives and corporate tax avoidance suggests that personality traits may be influenced by name factors. Prior research has shown that CEOs with uncommon names are more likely to make unique decisions compared to their peers. Therefore, this study intends to further investigate the impact of name uncommonness and its association with a company's tax distance. The sample for this study comprises S&P 1500 companies in the United States from 1992 to 2022. The study will use the GAAP effective tax rate as a proxy for corporate tax avoidance, and the absolute value of the model's residuals will be used to measure the degree of tax distance. The expected result is that CEO name uncommonness will be positively correlated with tax distance, indicating that when CEOs’ name are more uncommon, they are more likely to adopt tax avoidance methods that differ significantly from their industry peers. The findings of this study can provide valuable insights for government agencies, academics, and practitioners.

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