Please use this identifier to cite or link to this item:
Title: Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
Author: Ravenda, Diego
Valencia Silva, Maika
Argilés Bosch, Josep M.
García Blandón, Josep
Keywords: Impostos
Dret del treball
Frau fiscal
Responsabilitat fiscal
Cotització a la seguretat social
Labor laws and legislation
Tax evasion
Fiscal responsibility
Social security taxes
Issue Date: Jun-2020
Publisher: Emerald
Abstract: This paper develops novel proxies for labour tax avoidance (LTAV) and tests their validity within a sample of 189 labour tax-avoidant offending firms (LTAOFs) accused of evading social security contributions (SOCs) by public authorities.
Note: Versió postprint del document publicat a:
It is part of: Journal of Applied Accounting Research, 2020, vol. 21, num. 3, p. 477-496
Related resource:
ISSN: 0967-5426
Appears in Collections:Articles publicats en revistes (Empresa)

Files in This Item:
File Description SizeFormat 
694865.pdf1.19 MBAdobe PDFView/Open

This item is licensed under a Creative Commons License Creative Commons