An Expenditure-Based Estimation of Self-Employment Income Underreporting in Finland

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http://urn.fi/URN:ISBN:951-555-656-2
Title: An Expenditure-Based Estimation of Self-Employment Income Underreporting in Finland
Author: Johansson, Edvard
Contributor: Hanken School of Economics, Department of Economics, Economics
Belongs to series: Working Papers - 433
ISSN: 0357-4598
ISBN: 951-555-656-2
Abstract: This paper estimates the extent of income underreporting by the self-employed in Finland using the expenditure based approach developed by Pissarides & Weber (1989). Household spending data are for the years 1994 to 1996. The results suggest that self-employment income in Finland is underreported by some 27% on average. Since income for the self-employed is about 8 % of all incomes in Finland, the size of this part of the black economy in Finland is estimated to be about 2,3% of GDP.
URI: http://hdl.handle.net/10227/138
URN:ISBN:951-555-656-2
Date: 2000
Subject: tax evasion
self-employment
food consumption
Rights: This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.


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