Labour tax avoidanceTax avoidanceThis 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 ...
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-commerc...