Ravenda, Diego; Valencia-Silva, Maika Melina; … - In: Journal of Applied Accounting Research 21 (2020) 3, pp. 477-496
Purpose: 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. Design/methodology/approach: LTAV proxies are...
