Employment Protection and Labor Tax Avoidance

Treballs Finals del Màster de Recerca en Empresa, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2017-2018, Tutor: Josep María Argilés

Detalhes bibliográficos
Autor: Solá Uyaguari, José Luis
Tipo de documento: dissertação
Data de publicação:2018
País:España
Recursos:Universidad de Barcelona
Repositório:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/180748
Acesso em linha:https://hdl.handle.net/2445/180748
Access Level:Acceso aberto
Palavra-chave:Frau fiscal
Política laboral
Cotització a la seguretat social
Treballs de fi de màster
Tax planning
Labor policy
Social security taxes
Master's theses
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spelling Employment Protection and Labor Tax AvoidanceSolá Uyaguari, José LuisFrau fiscalPolítica laboralCotització a la seguretat socialTreballs de fi de màsterTax planningLabor policySocial security taxesMaster's thesesTreballs Finals del Màster de Recerca en Empresa, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2017-2018, Tutor: Josep María ArgilésThe present work aims to analyze the effect of labor reforms of employment protection on labor tax avoidance (LTA). Based on empirical studies related to tax avoidance and employment protection, the flexibility of laborreforms can lead to tax avoidance practices for social security contributions taking advantage on weak employment protection. Ravenda, Argilés-Bosch, & Valencia-Silva (2015)find consistent evidence that legally registered mafia firms(LMFs)are more involved in LTA than Lawful firms do. However, there is no evidence on the effect of level of employment protectionon labor tax avoidance, soan analysis of the impact that these reforms cause to the tax authorities and the need to regulate them is carried out.Argilés Bosch, Josep M.2018info:eu-repo/semantics/masterThesisapplication/pdfhttps://hdl.handle.net/2445/180748Màster Oficial - Recerca en Empresareponame:Dipòsit Digital de la UBinstname:Universidad de BarcelonaIngléscc-by-nc-nd (c) Solá Uyaguari, 2018http://creativecommons.org/licenses/by-nc-nd/3.0/es/info:eu-repo/semantics/openAccessoai:diposit.ub.edu:2445/1807482026-05-27T06:46:51Z
dc.title.none.fl_str_mv Employment Protection and Labor Tax Avoidance
title Employment Protection and Labor Tax Avoidance
spellingShingle Employment Protection and Labor Tax Avoidance
Solá Uyaguari, José Luis
Frau fiscal
Política laboral
Cotització a la seguretat social
Treballs de fi de màster
Tax planning
Labor policy
Social security taxes
Master's theses
title_short Employment Protection and Labor Tax Avoidance
title_full Employment Protection and Labor Tax Avoidance
title_fullStr Employment Protection and Labor Tax Avoidance
title_full_unstemmed Employment Protection and Labor Tax Avoidance
title_sort Employment Protection and Labor Tax Avoidance
dc.creator.none.fl_str_mv Solá Uyaguari, José Luis
author Solá Uyaguari, José Luis
author_facet Solá Uyaguari, José Luis
author_role author
dc.contributor.none.fl_str_mv Argilés Bosch, Josep M.
dc.subject.none.fl_str_mv Frau fiscal
Política laboral
Cotització a la seguretat social
Treballs de fi de màster
Tax planning
Labor policy
Social security taxes
Master's theses
topic Frau fiscal
Política laboral
Cotització a la seguretat social
Treballs de fi de màster
Tax planning
Labor policy
Social security taxes
Master's theses
description Treballs Finals del Màster de Recerca en Empresa, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2017-2018, Tutor: Josep María Argilés
publishDate 2018
dc.date.none.fl_str_mv 2018
dc.type.none.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/180748
url https://hdl.handle.net/2445/180748
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.rights.none.fl_str_mv cc-by-nc-nd (c) Solá Uyaguari, 2018
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv cc-by-nc-nd (c) Solá Uyaguari, 2018
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv Màster Oficial - Recerca en 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
_version_ 1869410972275310592
score 15,300724

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