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

Ravenda, DiegoValencia Silva, MaikaArgilés Bosch, Josep M.García Blandón, Josep2021-03-312021-03-312020-060967-5426https://hdl.handle.net/2445/175942This 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.19 p.application/pdfengcc-by-nc (c) Emerald, 2020http://creativecommons.org/licenses/by-nc/3.0/esImpostosDret del treballFrau fiscalResponsabilitat fiscalCotització a la seguretat socialTaxationLabor laws and legislationTax evasionFiscal responsibilitySocial security taxesMeasuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firmsinfo:eu-repo/semantics/article6948652021-03-31info:eu-repo/semantics/openAccess