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Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers

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Bibliographic Details
Main Authors:	Per Engström, Hagen Johannes, Edvard, Johansson
Format:	Book
Language:	English
Published:	Springer 2023
Subjects:	Pissarides-Weber method Swedish and Finnish mandatory register
Online Access:	https://link.springer.com/article/10.1007/s11187-023-00749-3 https://dlib.phenikaa-uni.edu.vn/handle/PNK/7903
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spelling	oai:localhost:PNK-79032023-04-13T08:56:15Z Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers Per Engström, Hagen Johannes Edvard, Johansson Pissarides-Weber method Swedish and Finnish mandatory register CC BY We improve upon the Pissarides-Weber method for estimating tax evasion among the self-employed by utilizing unique register-based consumption measures from the Swedish and Finnish mandatory registers for pleasure boats. This allows for more detailed and statistically powered analyses than survey-based applications. Our results indicate overall levels of hidden incomes that are in line with previous studies. However, the functional form analysis shows that the estimated sizes of underreporting in absolute monetary amounts are almost constant over reported income levels, whereas previous studies have assumed that the underreporting is proportional to income. The results from the preference analysis—in which we compare households that will become self-employed in the near future with households that will remain wage earners—are mixed; the two types of households have insignificant (Finland) or economically small (Sweden) preference differences. 2023-04-13T08:56:15Z 2023-04-13T08:56:15Z 2023 Book https://link.springer.com/article/10.1007/s11187-023-00749-3 https://dlib.phenikaa-uni.edu.vn/handle/PNK/7903 en application/pdf Springer
institution	Digital Phenikaa
collection	Digital Phenikaa
language	English
topic	Pissarides-Weber method Swedish and Finnish mandatory register
spellingShingle	Pissarides-Weber method Swedish and Finnish mandatory register Per Engström, Hagen Johannes Edvard, Johansson Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers
description	CC BY
format	Book
author	Per Engström, Hagen Johannes Edvard, Johansson
author_facet	Per Engström, Hagen Johannes Edvard, Johansson
author_sort	Per Engström, Hagen Johannes
title	Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers
title_short	Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers
title_full	Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers
title_fullStr	Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers
title_full_unstemmed	Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers
title_sort	estimating tax noncompliance among the self-employed—evidence from pleasure boat registers
publisher	Springer
publishDate	2023
url	https://link.springer.com/article/10.1007/s11187-023-00749-3 https://dlib.phenikaa-uni.edu.vn/handle/PNK/7903
_version_	1763090282629300224
score	8.887836

Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers

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