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

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http://urn.fi/URN:ISBN:951-555-656-2
Titel: An Expenditure-Based Estimation of Self-Employment Income Underreporting in Finland
Author: Johansson, Edvard
Medarbetare: Svenska handelshögskolan, institutionen för nationalekonomi, nationalekonomi
Tillhör serie: Working Papers - 433
ISSN: 0357-4598
ISBN: 951-555-656-2
Abstrakt: 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.
Permanenta länken (URI): http://hdl.handle.net/10227/138
URN:ISBN:951-555-656-2
Datum: 2000
Subject: tax evasion
self-employment
food consumption
Rights: Publikationen är skyddad av upphovsrätten. Den får läsas och skrivas ut för personligt bruk. Användning i kommersiellt syfte är förbjuden.


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