This paper utilizes an expenditure-based approach to provide estimates of the degree of income-tax non- compliance by Canadian self-employed households using a series of Canadian Family Expenditure Surveys from 1969 to 1992. These estimates are disaggregated across years, demographic characteristics, and occupation to shed some light on the determinants of such activities and to provide guidance to tax enforcement policymakers. The findings suggest that the degree of non-compliance by the self-employed varies significantly by occupation, age, and the number of household members self-employed.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
file. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Contact details of provider: Postal: University of Toronto Press Journals Division 5201 Dufferin Street Toronto, Ontario, Canada M3H 5T8 Email: Web page: http://economics.ca/cpp/
For technical questions regarding this item, or to correct its listing, contact: (Prof. Werner Antweiler).
Related research
Keywords:
Cited by: (explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)