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TFM-REC_Sola_2021.pdf (898.14 KB)

Document type

Master thesis

Publication date

2018

Publication license

cc-by-nc-nd (c) Solá Uyaguari, 2018
Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/180748

Employment Protection and Labor Tax Avoidance

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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.

Description

Treballs Finals del Màster de Recerca en Empresa, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2017-2018, Tutor: Josep María Argilés

Subject

Frau fiscal, Política laboral, Cotització a la seguretat social, Treballs de fi de màster

Subject (English)

Tax planning, Labor policy, Social security taxes, Master's theses

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Màster Oficial - Recerca en Empresa

Citation

SOLÁ UYAGUARI, José Luis. Employment Protection and Labor Tax Avoidance. [consulted: 20 of August of 2026]. Available at: https://hdl.handle.net/2445/180748

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