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.
| Autores: | , , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión aceptada para publicación |
| Fecha de publicación: | 2020 |
| País: | España |
| Institución: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositorio: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat: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 |
| Sumario: | 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. |
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