2026-04-17T03:01:37Zhttps://recercat.cat/oai/request

oai:recercat.cat:2445/1759422025-12-05T10:41:24Zcom_2072_1057col_2072_478811col_2072_478917

00925njm 22002777a 4500 dc Ravenda, Diego author Valencia Silva, Maika author Argilés Bosch, Josep M. author García Blandón, Josep author 2021-03-31T19:33:39Z 2021-03-31T19:33:39Z 2020-06 2021-03-31T19:33:40Z 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. Impostos Dret del treball Frau fiscal Responsabilitat fiscal Cotització a la seguretat social Taxation Labor laws and legislation Tax evasion Fiscal responsibility Social security taxes Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms