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Article

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Accepted version

Publication date

2020-06

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cc-by-nc (c) Emerald, 2020
Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/175942

Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms

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Volume Title

Related resource

https://doi.org/10.1108/JAAR-01-2019-0016

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.

Subject

Impostos, Dret del treball, Frau fiscal, Responsabilitat fiscal, Cotització a la seguretat social

Subject (English)

Taxation, Labor laws and legislation, Tax evasion, Fiscal responsibility, Social security taxes

Citation

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Articles publicats en revistes (Empresa)

Citation

RAVENDA, Diego, et al. Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms. Journal of Applied Accounting Research. 2020. Vol. 21, num. 3, pags. 477-496. ISSN 0967-5426. [consulted: 12 of June of 2026]. Available at: https://hdl.handle.net/2445/175942

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