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Tax evasion and self-employment in a high-tax country: Evidence from Sweden
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2009 (English)In: Applied Economics, ISSN 0003-6846, E-ISSN 1466-4283, Vol. 41, no 19, 2419-2430 p.Article in journal (Refereed) Published
Abstract [en]

Self-employed individuals have arguably greater opportunities than wage earners to underreport their incomes. This article 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%. Under-reporting appears to be much more prevalent among self-employed people with unincorporated businesses as among those with incorporated businesses.

Place, publisher, year, edition, pages
2009. Vol. 41, no 19, 2419-2430 p.
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:uu:diva-108469DOI: 10.1080/00036840701765452ISI: 000267973500004OAI: oai:DiVA.org:uu-108469DiVA: diva2:235977
Available from: 2009-09-18 Created: 2009-09-18 Last updated: 2017-12-13Bibliographically approved

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