Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/181552
Title: | E-commerce and labour tax avoidance |
Author: | Argilés Bosch, Josep M. Ravenda, Diego García Blandón, Josep |
Keywords: | Impostos Comerç electrònic Cotització a la seguretat social Taxation Electronic commerce Social security taxes |
Issue Date: | 2021 |
Publisher: | Elsevier |
Abstract: | This study evidences one of the adverse effects of e-commerce on labour tax avoidance, and more precisely in the loss of firms' social security contributions. With a sample of French e-commerce and traditional retail firms, we find that labour tax avoidance is significantly higher in e-commerce than in traditional retail firms. Results are robust to all measures of labour tax avoidance used in this study, to different estimation methods, sample selection criteria and sensitivity analyses. We discuss and conclude on the adverse effects of the digital economy and e-commerce on employees' welfare and social well-being. |
Note: | Versió postprint del document publicat a: https://doi.org/10.1016/j.cpa.2020.102202 |
It is part of: | Critical Perspectives on Accounting, 2021, vol. 81, p. 102202 |
URI: | http://hdl.handle.net/2445/181552 |
Related resource: | https://doi.org/10.1016/j.cpa.2020.102202 |
ISSN: | 1045-2354 |
Appears in Collections: | Articles publicats en revistes (Empresa) |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
702908.pdf | 1.21 MB | Adobe PDF | View/Open |
This item is licensed under a Creative Commons License