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

Author

Ravenda, Diego

Valencia Silva, Maika

Argilés Bosch, Josep M.

García Blandón, Josep

Publication date

2021-03-31T19:33:39Z

2021-03-31T19:33:39Z

2020-06

2021-03-31T19:33:40Z

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Abstract

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.

Document Type

Article

Accepted version

Language

English

Subjects and keywords

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

Publisher

Emerald

Related items

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

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Rights

cc-by-nc (c) Emerald, 2020

http://creativecommons.org/licenses/by-nc/3.0/es

This item appears in the following Collection(s)

Empresa [633]

ISGlobal - Institut de Salut Global de Barcelona [61309]