E-commerce and labour tax avoidance
This study evidences one of the adverse effects of e-commerce on labour tax avoidance, and more precisely in the loss of firms' social security contributions. With a sample of French e-commerce and traditional retail firms, we find that labour tax avoidance is significantly higher in e-commerce...
| Autores: | , , |
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| Tipo de documento: | artigo |
| Estado: | Versión aceptada para publicación |
| Data de publicação: | 2021 |
| País: | España |
| Recursos: | Universidad de Barcelona |
| Repositório: | Dipòsit Digital de la UB |
| OAI Identifier: | oai:diposit.ub.edu:2445/181552 |
| Acesso em linha: | https://hdl.handle.net/2445/181552 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Impostos Comerç electrònic Cotització a la seguretat social Taxation Electronic commerce Social security taxes |
| Resumo: | This study evidences one of the adverse effects of e-commerce on labour tax avoidance, and more precisely in the loss of firms' social security contributions. With a sample of French e-commerce and traditional retail firms, we find that labour tax avoidance is significantly higher in e-commerce than in traditional retail firms. Results are robust to all measures of labour tax avoidance used in this study, to different estimation methods, sample selection criteria and sensitivity analyses. We discuss and conclude on the adverse effects of the digital economy and e-commerce on employees' welfare and social well-being. |
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