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http://hdl.handle.net/2445/175942| 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 Taxation 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: https://doi.org/10.1108/JAAR-01-2019-0016 |
| It is part of: | Journal of Applied Accounting Research, 2020, vol. 21, num. 3, p. 477-496 |
| URI: | http://hdl.handle.net/2445/175942 |
| Related resource: | https://doi.org/10.1108/JAAR-01-2019-0016 |
| ISSN: | 0967-5426 |
| Appears in Collections: | Articles publicats en revistes (Empresa) |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| 694865.pdf | 1.19 MB | Adobe PDF | View/Open |
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