1.  17
    Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy.Diego Ravenda, Josep M. Argilés-Bosch & Maika M. Valencia-Silva - 2015 - Journal of Business Ethics 132 (1):41-62.
    This paper develops two new measures of labor tax avoidance 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 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 (...)
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  2.  13
    Board‐level ethics committees in large European firms.Josep Garcia-Blandon, David Castillo-Merino, Josep Maria Argilés-Bosch & Diego Ravenda - 2020 - Business Ethics 29 (4):824-841.
    After the approval of a code of ethics, the creation of a permanent board-level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's structure and demographic characteristics explain the decision to form an ethics committee. The analysis is based on the constituents of the Standard and Poor's Europe 350 index. Consistent with our hypotheses, we find that ethics committees are more likely to be found in firms with a lower presence of (...)
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    The Effects of Immigration on Labour Tax Avoidance: An Empirical Spatial Analysis.Diego Ravenda, Maika M. Valencia-Silva, Josep M. Argiles-Bosch & Josep García-Blandón - 2019 - Journal of Business Ethics 170 (3):471-496.
    We investigate whether the geographic concentration of non-EU immigrants in the various Italian provinces affects labour tax avoidance 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 firm-years, disseminated throughout the 108 Italian provinces, over the period 2008–2016. Our results, based on (...)
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