Foreign ownership and labor tax evasion: Evidence from Latvia
Sign Up to like & getrecommendations! Published in 2021 at "Economics Letters"
DOI: 10.1016/j.econlet.2021.110030
Abstract: Abstract This paper shows that in a context of widespread labor tax evasion, employees of foreign-owned firms receive less undeclared cash payments than employees of domestic firms. The empirical analysis relies on a combination of… read more here.
Keywords: tax evasion; foreign ownership; labor tax;