Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy
This paper develops two new measures of labor tax avoidance (LTAV) based on social contribution expenses reported in financial statements and tests them and their determinants within a sample of 224 Italian firms defined as legally registered Mafia firms (LMFs) due to having been confiscated at some...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2015
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| In: |
Journal of business ethics
Year: 2015, Volume: 132, Issue: 1, Pages: 41-62 |
| Further subjects: | B
Real activities manipulation
B Corporate social responsibility B Legally registered Mafia firms B Tax evasion B Labor tax avoidance B Tax avoidance B Undeclared work |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
