Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers
CC BY
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| Ngôn ngữ: | English |
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Springer
2023
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| Truy cập trực tuyến: | https://link.springer.com/article/10.1007/s11187-023-00749-3 https://dlib.phenikaa-uni.edu.vn/handle/PNK/7903 |
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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 |