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

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Ravenda, Diego; Argilés Bosch, Josep M.; Valencia Silva, Maika;
  • Publisher: Springer Science + Business Media
  • Related identifiers: doi: 10.1007/s10551-014-2304-7
  • Subject: Frau fiscal | Delictes econòmics | Commercial crimes | Responsabilitat social de l'empresa | Mafia | Social responsability of business | Itàlia | Màfia | Tax evasion | 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 h... View more
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