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

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dc.contributor.authorRavenda, Diego
dc.contributor.authorValencia Silva, Maika
dc.contributor.authorArgilés Bosch, Josep M.
dc.contributor.authorGarcía Blandón, Josep
dc.date.accessioned2021-03-31T19:33:39Z
dc.date.available2021-03-31T19:33:39Z
dc.date.issued2020-06
dc.date.updated2021-03-31T19:33:40Z
dc.description.abstractThis 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.extent19 p.
dc.format.mimetypeapplication/pdf
dc.identifier.idgrec694865
dc.identifier.issn0967-5426
dc.identifier.urihttps://hdl.handle.net/2445/175942
dc.language.isoeng
dc.publisherEmerald
dc.relation.isformatofVersió postprint del document publicat a: https://doi.org/10.1108/JAAR-01-2019-0016
dc.relation.ispartofJournal of Applied Accounting Research, 2020, vol. 21, num. 3, p. 477-496
dc.relation.urihttps://doi.org/10.1108/JAAR-01-2019-0016
dc.rightscc-by-nc (c) Emerald, 2020
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc/3.0/es
dc.sourceArticles publicats en revistes (Empresa)
dc.subject.classificationImpostos
dc.subject.classificationDret del treball
dc.subject.classificationFrau fiscal
dc.subject.classificationResponsabilitat fiscal
dc.subject.classificationCotització a la seguretat social
dc.subject.otherTaxation
dc.subject.otherLabor laws and legislation
dc.subject.otherTax evasion
dc.subject.otherFiscal responsibility
dc.subject.otherSocial security taxes
dc.titleMeasuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/acceptedVersion

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