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http://hdl.handle.net/2445/175942Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Ravenda, Diego | - |
| dc.contributor.author | Valencia Silva, Maika | - |
| dc.contributor.author | Argilés Bosch, Josep M. | - |
| dc.contributor.author | García Blandón, Josep | - |
| dc.date.accessioned | 2021-03-31T19:33:39Z | - |
| dc.date.available | 2021-03-31T19:33:39Z | - |
| dc.date.issued | 2020-06 | - |
| dc.identifier.issn | 0967-5426 | - |
| dc.identifier.uri | http://hdl.handle.net/2445/175942 | - |
| dc.description.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. | - |
| dc.format.extent | 19 p. | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | eng | - |
| dc.publisher | Emerald | - |
| dc.relation.isformatof | Versió postprint del document publicat a: https://doi.org/10.1108/JAAR-01-2019-0016 | - |
| dc.relation.ispartof | Journal of Applied Accounting Research, 2020, vol. 21, num. 3, p. 477-496 | - |
| dc.relation.uri | https://doi.org/10.1108/JAAR-01-2019-0016 | - |
| dc.rights | cc-by-nc (c) Emerald, 2020 | - |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc/3.0/es | - |
| dc.source | Articles publicats en revistes (Empresa) | - |
| dc.subject.classification | Impostos | - |
| dc.subject.classification | Dret del treball | - |
| dc.subject.classification | Frau fiscal | - |
| dc.subject.classification | Responsabilitat fiscal | - |
| dc.subject.classification | Cotització a la seguretat social | - |
| dc.subject.other | Taxation | - |
| dc.subject.other | Labor laws and legislation | - |
| dc.subject.other | Tax evasion | - |
| dc.subject.other | Fiscal responsibility | - |
| dc.subject.other | Social security taxes | - |
| dc.title | Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms | - |
| dc.type | info:eu-repo/semantics/article | - |
| dc.type | info:eu-repo/semantics/acceptedVersion | - |
| dc.identifier.idgrec | 694865 | - |
| dc.date.updated | 2021-03-31T19:33:40Z | - |
| dc.rights.accessRights | info:eu-repo/semantics/openAccess | - |
| Appears in Collections: | Articles publicats en revistes (Empresa) | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 694865.pdf | 1.19 MB | Adobe PDF | View/Open |
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