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Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms Ravenda, Diego Valencia Silva, Maika Argilés Bosch, Josep M. García Blandón, Josep 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 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. 2021-03-31T19:33:39Z 2021-03-31T19:33:39Z 2020-06 2021-03-31T19:33:40Z info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion 0967-5426 https://hdl.handle.net/2445/175942 694865 eng Versió postprint del document publicat a: https://doi.org/10.1108/JAAR-01-2019-0016 Journal of Applied Accounting Research, 2020, vol. 21, num. 3, p. 477-496 https://doi.org/10.1108/JAAR-01-2019-0016 cc-by-nc (c) Emerald, 2020 http://creativecommons.org/licenses/by-nc/3.0/es info:eu-repo/semantics/openAccess 19 p. application/pdf Emerald Articles publicats en revistes (Empresa)