Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy

作者: Diego Ravenda , Josep M. Argilés-Bosch , Maika M. Valencia-Silva

DOI: 10.1007/S10551-014-2304-7

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摘要: This paper develops two new measures of labor tax avoidance (LTAV) based on social contribution expenses reported in financial statements and tests them their determinants within a sample 224 Italian firms defined as legally registered Mafia (LMFs) due to having been confiscated at some point by judicial authorities, relation alleged connections with organized crime. Overall, our results reveal that before confiscation LMFs engage more LTAV than lawful do, whereas after there is no significant difference between both types firm. Furthermore, we find several factors have influence the probability engaging such practice. study can enhance further research effectiveness other contexts for firms. Moreover, these be added direct indirect methods commonly employed measure detect undeclared work representing primary means LTAV. Finally, allows inferring conclusions corporate responsibility avoidance, suggesting socially irresponsible firms, LMFs, are likely adopt this

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