The Effects of Immigration on Labour Tax Avoidance: An Empirical Spatial Analysis
Abstract
We investigate whether the geographic concentration of non-EU immigrants in the various Italian provinces affects labour tax avoidance (LTAV) practices adopted by firms located in the same provinces, as well as in the neighbouring provinces, and operating in construction and agriculture industries that mostly employ immigrants in Italy. For this purpose, we develop a LTAV proxy based on the financial accounting information of a sample of 993,606...
Paper Details
Title
The Effects of Immigration on Labour Tax Avoidance: An Empirical Spatial Analysis
Published Date
Dec 20, 2019
Journal
Volume
170
Issue
3
Pages
471 - 496
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