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Title: Employment Protection and Labor Tax Avoidance
Author: Solá Uyaguari, José Luis
Director/Tutor: Argilés Bosch, Josep M.
Keywords: Frau fiscal
Política laboral
Cotització a la seguretat social
Treballs de fi de màster
Tax planning
Labor policy
Social security taxes
Master's theses
Issue Date: 2018
Abstract: The present work aims to analyze the effect of labor reforms of employment protection on labor tax avoidance (LTA). Based on empirical studies related to tax avoidance and employment protection, the flexibility of laborreforms can lead to tax avoidance practices for social security contributions taking advantage on weak employment protection. Ravenda, Argilés-Bosch, & Valencia-Silva (2015)find consistent evidence that legally registered mafia firms(LMFs)are more involved in LTA than Lawful firms do. However, there is no evidence on the effect of level of employment protectionon labor tax avoidance, soan analysis of the impact that these reforms cause to the tax authorities and the need to regulate them is carried out.
Note: Treballs Finals del Màster de Recerca en Empresa, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2017-2018, Tutor: Josep María Argilés
Appears in Collections:Màster Oficial - Recerca en Empresa

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