Payroll Tax Avoidance

Payroll Tax Avoidance is a legally permissible strategy employed by employers or employees to minimize liability for payroll taxes through the systematic exploitation of statutory exemptions, deductions, or structural arrangements that alter the classification or timing of wage-related payments.

4

Publications

256

Citations

8

Authors

6

Institutions

Publications per year

2017–2026

0

Authors

8

  1. GY
    Gideon Yaniv

    Tel Aviv University, Israel

    1 publications · 43 citations

    1

    h-index

  2. PS
    Prem Sikka

    University of Essex, United Kingdom

    1 publications · 175 citations

    1

    h-index

  3. SL
    Søren Leth‐Petersen

    University of Copenhagen, Denmark

    1 publications · 25 citations

    1

    h-index

  4. CT
    Claus Thustrup Kreiner

    University of Copenhagen, Denmark

    1 publications · 25 citations

    1

    h-index

  5. JA
    James Alm

    Tulane University, United States

    1 publications · 13 citations

    1

    h-index

1–5 of 8

Venues

  1. Accounting Forum

    1 publications · 175 citations

    1

    h-index

  2. SSRN Electronic Journal

    Repository · 1 publications · 13 citations

    1

    h-index

  3. National Tax Journal

    NTJ · 1 publications · 43 citations

    1

    h-index

  4. American Economic Review

    1 publications · 25 citations

    1

    h-index

1–4