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

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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.

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Journal of Applied Accounting Research, 2020, vol. 21, num. 3, p. 477-496

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Articles publicats en revistes (Empresa)

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