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

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.

Detalles Bibliográficos
Autores: Ravenda, Diego, Valencia Silva, Maika, Argilés Bosch, Josep M., García Blandón, Josep
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2020
País:España
Institución:Universidad de Barcelona
Repositorio:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/175942
Acceso en línea:https://hdl.handle.net/2445/175942
Access Level:acceso abierto
Palabra clave: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
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spelling Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending FirmsRavenda, DiegoValencia Silva, MaikaArgilés Bosch, Josep M.García Blandón, JosepImpostosDret del treballFrau fiscalResponsabilitat fiscalCotització a la seguretat socialTaxationLabor laws and legislationTax evasionFiscal responsibilitySocial security taxesThis 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.Emerald2020info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersionapplication/pdfhttps://hdl.handle.net/2445/175942Articles publicats en revistes (Empresa)reponame:Dipòsit Digital de la UBinstname:Universidad de BarcelonaInglésVersió postprint del document publicat a: https://doi.org/10.1108/JAAR-01-2019-0016Journal of Applied Accounting Research, 2020, vol. 21, num. 3, p. 477-496https://doi.org/10.1108/JAAR-01-2019-0016cc-by-nc (c) Emerald, 2020http://creativecommons.org/licenses/by-nc/3.0/esinfo:eu-repo/semantics/openAccessoai:diposit.ub.edu:2445/1759422026-05-27T06:46:51Z
dc.title.none.fl_str_mv Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
title Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
spellingShingle Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
Ravenda, Diego
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
title_short Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
title_full Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
title_fullStr Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
title_full_unstemmed Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
title_sort Measuring Labour Tax Avoidance and Undeclared Work: Evidence from Tax-Avoidant Offending Firms
dc.creator.none.fl_str_mv Ravenda, Diego
Valencia Silva, Maika
Argilés Bosch, Josep M.
García Blandón, Josep
author Ravenda, Diego
author_facet Ravenda, Diego
Valencia Silva, Maika
Argilés Bosch, Josep M.
García Blandón, Josep
author_role author
author2 Valencia Silva, Maika
Argilés Bosch, Josep M.
García Blandón, Josep
author2_role author
author
author
dc.subject.none.fl_str_mv 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
topic 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
description 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.
publishDate 2020
dc.date.none.fl_str_mv 2020
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/175942
url https://hdl.handle.net/2445/175942
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv 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
dc.rights.none.fl_str_mv cc-by-nc (c) Emerald, 2020
http://creativecommons.org/licenses/by-nc/3.0/es
info:eu-repo/semantics/openAccess
rights_invalid_str_mv cc-by-nc (c) Emerald, 2020
http://creativecommons.org/licenses/by-nc/3.0/es
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Emerald
publisher.none.fl_str_mv Emerald
dc.source.none.fl_str_mv Articles publicats en revistes (Empresa)
reponame:Dipòsit Digital de la UB
instname:Universidad de Barcelona
instname_str Universidad de Barcelona
reponame_str Dipòsit Digital de la UB
collection Dipòsit Digital de la UB
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,300724

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