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.

Detalhes bibliográficos
Autores: Ravenda, Diego, Valencia Silva, Maika, Argilés Bosch, Josep M., García Blandón, Josep
Formato: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2020
País:España
Recursos:Universidad de Barcelona
Repositorio:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/175942
Acesso em linha:https://hdl.handle.net/2445/175942
Access Level:acceso abierto
Palavra-chave: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
Descrição
Resumo: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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