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Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden


Holmlund, Bertil; Engstrom, Per


Bitte beziehen Sie sich beim Zitieren dieses Dokumentes immer auf folgenden Persistent Identifier (PID):http://nbn-resolving.de/urn:nbn:de:0168-ssoar-242283

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Abstract Self-employed individuals have arguably greater opportunities than wage earners to underreport their incomes. This paper uses recent Swedish income and expenditure data to examine the extent of underreporting of income among self-employed individuals. A key hypothesis is that underreporting of incomes among the self-employed would be visible in the data as “excess food consumption”, for a given level of observed income. Our results confirm the underreporting hypothesis. In particular, we estimate that households with at least one self-employed member underreport their total incomes by around 30 percent. Under-reporting appears to be much more prevalent among self-employed people with unincorporated businesses as among those with incorporated businesses.
Klassifikation Volkswirtschaftstheorie
Sprache Dokument Englisch
Publikationsjahr 2009
Seitenangabe S. 2419-2430
Zeitschriftentitel Applied Economics, 41 (2009) 19
DOI http://dx.doi.org/10.1080/00036840701765452
ISSN 1466-4283
Status Postprint; begutachtet (peer reviewed)
Lizenz PEER Licence Agreement (applicable only to documents from PEER project)