The effects of mafia infiltration on public procurement perofrmance. In this paper, the researchers examine the effects of Mafia infiltration on public procurement performance, based on a sample of 68,063 public work contracts (PWC) awarded by Italian municipalities over the period2012–2017. 687 PWC are identified as Mafia-infiltrated, either because of being awarded by municipal councils […]
Category: Gouvernance & Institutions
Du code d’éthique au comité d’éthique: le choix du conseil d’administration
For more information, please visit the following link: Board-level ethics committees in large European firms For more information, please visit the following link: Board-level ethics committees in large European firms Diego Ravenda, professeur associé, Dr Linkedin Josep Garcia-Blandon, Universitat Ramon Llull David Castillo-Merino, Universitat Ramon Llull Josep Maria Argiles-Bosch, Universitat de Barcelona Board-level ethics committees […]
E-commerce et économie digitale: la tentation d’éviter l’impôt sur le travail?
E-commerce and labour tax avoidance 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, researchers find that labour tax avoidance is significantly higher in e-commerce than in traditional retail […]
Entreprise d’e-commerce: une plus grande envie d’évitement de l’impôt et d’évasion fiscale?
An empirical examination of the influence of e-commerce on tax avoidance in Europe This paper reports an empirical analysis of the influence of e-commerce business practices on tax avoidance. Using a sample of European parent firms in the retail trade industry from 22 different countries, the researchers find empirical evidence that e-commerce firms are significantly […]
