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

Visa enkel post

dc.contributor Svenska handelshögskolan, institutionen för nationalekonomi, nationalekonomi sv
dc.contributor Hanken School of Economics, Department of Economics, Economics en
dc.contributor.author Johansson, Edvard
dc.date.accessioned 2011-03-02T13:56:11Z
dc.date.available 2011-03-02T13:56:11Z
dc.date.issued 2000
dc.identifier.isbn 951-555-656-2
dc.identifier.issn 0357-4598
dc.identifier.uri http://hdl.handle.net/10227/138
dc.identifier.uri URN:ISBN:951-555-656-2
dc.description.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. fi
dc.format.extent 1837 bytes
dc.format.extent 76760 bytes
dc.format.mimetype application/pdf
dc.format.mimetype text/plain
dc.language.iso en
dc.publisher Svenska handelshögskolan sv
dc.publisher Swedish School of Economics and Business Administration en
dc.relation.ispartofseries Working Papers
dc.relation.ispartofseries 433
dc.rights Publikationen är skyddad av upphovsrätten. Den får läsas och skrivas ut för personligt bruk. Användning i kommersiellt syfte är förbjuden. sv
dc.rights This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited. en
dc.rights Julkaisu on tekijänoikeussäännösten alainen. Teosta voi lukea ja tulostaa henkilökohtaista käyttöä varten. Käyttö kaupallisiin tarkoituksiin on kielletty. fi
dc.subject tax evasion fi
dc.subject self-employment fi
dc.subject food consumption fi
dc.subject.other Economics fi
dc.title An Expenditure-Based Estimation of Self-Employment Income Underreporting in Finland fi
dc.type.dcmitype Text

Filer under denna titel

Filer Storlek Format Granska/Öppna
433-951-555-656-2.pdf 76.76Kb PDF Granska/Öppna
Detta dokument registreras i samling:

Visa enkel post

Sök i Helda


Avancerad Sökning

Bläddra

Aktivitet