E-commerce and labour tax avoidance

Josep Mª Argilés-Bosch; Diego Ravenda; Josep Garcia-Blandón

doi:10.1016/j.cpa.2020.102202

E-commerce and labour tax avoidance

Josep Mª Argilés-Bosch^*
, Diego Ravenda
, Josep Garcia-Blandón

^*Corresponding author for this work

Research output: Indexed journal article › Article › peer-review

24 Citations (Scopus)

Abstract

This study evidences one of the adverse effects of e-commerce on labour tax avoidance, and more precisely in the loss of firms’ social security contributions. With a sample of French e-commerce and traditional retail firms, we find that labour tax avoidance is significantly higher in e-commerce than in traditional retail firms. Results are robust to all measures of labour tax avoidance used in this study, to different estimation methods, sample selection criteria and sensitivity analyses. We discuss and conclude on the adverse effects of the digital economy and e-commerce on employees’ welfare and social well-being.

Original language	English
Article number	102202
Number of pages	22
Journal	Critical Perspectives on Accounting
Volume	81
DOIs	https://doi.org/10.1016/j.cpa.2020.102202
Publication status	Published - Dec 2021

Keywords

E-commerce
Labour tax avoidance
Social security contributions
Tax avoidance

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10.1016/j.cpa.2020.102202

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title = "E-commerce and labour tax avoidance",

abstract = "This study evidences one of the adverse effects of e-commerce on labour tax avoidance, and more precisely in the loss of firms{\textquoteright} social security contributions. With a sample of French e-commerce and traditional retail firms, we find that labour tax avoidance is significantly higher in e-commerce than in traditional retail firms. Results are robust to all measures of labour tax avoidance used in this study, to different estimation methods, sample selection criteria and sensitivity analyses. We discuss and conclude on the adverse effects of the digital economy and e-commerce on employees{\textquoteright} welfare and social well-being.",

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E-commerce and labour tax avoidance

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Keywords

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