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E-commerce and labour tax avoidance

Josep Mª Argilés-Bosch, Diego Ravenda and Josep Garcia-Blandón

CRITICAL PERSPECTIVES ON ACCOUNTING, 2021, vol. 81, issue C

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.

Keywords: E-commerce; Social security contributions; Labour tax avoidance; Tax avoidance (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:81:y:2021:i:c:s1045235420300514

DOI: 10.1016/j.cpa.2020.102202

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