caa a22 4500 605486328 CHVBK 20210128100445.0 cr unu---uuuuu 210128e20151101xx s 000 0 eng 10.1007/s10551-014-2304-7 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2304-7 Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy [Elektronische Daten] [Diego Ravenda, Josep Argilés-Bosch, Maika Valencia-Silva] 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 point by judicial authorities, in relation to alleged connections with Italian organized crime. Overall, our results reveal that before confiscation LMFs engage more in LTAV than lawful firms do, whereas after confiscation there is no significant difference between both types of firm. Furthermore, we find that several factors have a significant influence on the probability of engaging in such a practice. This study can enhance further research on the effectiveness of our measures and on the determinants of LTAV in other contexts and for other types of firms. Moreover, these measures can be added to the other direct and indirect methods commonly employed to measure and detect undeclared work representing a primary means of LTAV. Finally, our study allows inferring conclusions on the relation between corporate social responsibility and tax avoidance, suggesting that socially irresponsible firms, such as LMFs, are more likely to adopt this practice. Springer Science+Business Media Dordrecht, 2014 Corporate social responsibility nationallicence Labor tax avoidance nationallicence Legally registered Mafia firms nationallicence Real activities manipulation nationallicence Tax avoidance nationallicence Tax evasion nationallicence Undeclared work nationallicence Ravenda Diego Facultat d'Economia i Empresa, Universitat de Barcelona, Av. Diagonal 690, 08034, Barcelona, Spain aut Argilés-Bosch Josep Facultat d'Economia i Empresa, Universitat de Barcelona, Av. Diagonal 690, 08034, Barcelona, Spain aut Valencia-Silva Maika ESADE Business School, Av. Pedralbes 60-62, 08034, Barcelona, Spain aut Journal of Business Ethics Springer Netherlands 132/1(2015-11-01), 41-62 0167-4544 132:1<41 2015 132 10551 https://doi.org/10.1007/s10551-014-2304-7 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2304-7 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Ravenda Diego Facultat d'Economia i Empresa, Universitat de Barcelona, Av. Diagonal 690, 08034, Barcelona, Spain aut NATIONALLICENCE 700 1- Argilés-Bosch Josep Facultat d'Economia i Empresa, Universitat de Barcelona, Av. Diagonal 690, 08034, Barcelona, Spain aut NATIONALLICENCE 700 1- Valencia-Silva Maika ESADE Business School, Av. Pedralbes 60-62, 08034, Barcelona, Spain aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 132/1(2015-11-01), 41-62 0167-4544 132:1<41 2015 132 10551