TY - JOUR
T1 - E-commerce and labour tax avoidance
AU - Argilés-Bosch, Josep Mª
AU - Ravenda, Diego
AU - Garcia-Blandón, Josep
N1 - Funding Information:
This work was supported by the Instituto de Estudios Fiscales from the Spanish Ministerio de Hacienda y Función Pública (grant number FBG 309616 ).
Funding Information:
This work was supported by the Instituto de Estudios Fiscales from the Spanish Ministerio de Hacienda y Funci?n P?blica (grant number FBG 309616).
Publisher Copyright:
© 2020 Elsevier Ltd
PY - 2021/12
Y1 - 2021/12
N2 - 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.
AB - 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.
KW - E-commerce
KW - Labour tax avoidance
KW - Social security contributions
KW - Tax avoidance
UR - https://www.scopus.com/pages/publications/85087303584
UR - https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=pure_univeritat_ramon_llull&SrcAuth=WosAPI&KeyUT=WOS:000723823700004&DestLinkType=FullRecord&DestApp=WOS_CPL
U2 - 10.1016/j.cpa.2020.102202
DO - 10.1016/j.cpa.2020.102202
M3 - Article
AN - SCOPUS:85087303584
SN - 1045-2354
VL - 81
JO - Critical Perspectives on Accounting
JF - Critical Perspectives on Accounting
M1 - 102202
ER -