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Profiles of Tax Non-compliance Among the Self-Employed in Canada: 1969 to 1992

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  • Herb J. Schuetze

Abstract

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.

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Bibliographic Info

Article provided by University of Toronto Press in its journal Canadian Public Policy.

Volume (Year): 28 (2002)
Issue (Month): 2 (June)
Pages: 219-237

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Handle: RePEc:cpp:issued:v:28:y:2002:i:2:p:219-237

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Postal: University of Toronto Press Journals Division 5201 Dufferin Street Toronto, Ontario, Canada M3H 5T8
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Web page: http://economics.ca/cpp/

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Cited by:
  1. Diego Martínez López, 2011. "How different are the Spanish self-employed workers by underreporting their incomes?," Working Papers. Serie EC 2011-09, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  2. Merike Kukk & Karsten Staehr, 2013. "Income underreporting by households with business income. Evidence from Estonia," Bank of Estonia Working Papers wp2013-6, Bank of Estonia, revised 26 Jul 2013.
  3. Bonggeun Kim & John Gibson & Chul Chung, 2009. "Using Panel Data to Exactly Estimate Income Under-Reporting by the Self Employed," Labor Economics Working Papers 22996, East Asian Bureau of Economic Research.
  4. Tedds, Lindsay, 2007. "Estimating the Income Reporting Function for the Self-Employed," MPRA Paper 4212, University Library of Munich, Germany.
  5. Mirjam Praag & André Stel, 2013. "The more business owners, the merrier? The role of tertiary education," Small Business Economics, Springer, vol. 41(2), pages 335-357, August.
  6. Edvard Johansson, 2005. "An estimate of self-employment income underreporting in Finland," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 31, pages 99-109.
  7. John Gibson & Bonggeun Kim & Chul Chung, 2008. "Using Panel Data to Exactly Estimate Under-Reporting by the Self-Employed," Working Papers in Economics 08/15, University of Waikato, Department of Economics.
  8. Per Engstrom & Bertil Holmlund, 2009. "Tax evasion and self-employment in a high-tax country: evidence from Sweden," Applied Economics, Taylor & Francis Journals, vol. 41(19), pages 2419-2430.
  9. Richard Kneller & Danny McGowan, . "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers 11/08, University of Nottingham, School of Economics.
  10. Ergete Ferede, 2013. "Tax progressivity and self-employment: evidence from Canadian provinces," Small Business Economics, Springer, vol. 40(1), pages 141-153, January.
  11. Eduardo Augusto Soares Coelho Barbosa & Samuel Cruz Alves Pereira & Elísio Fernando Moreira Brandão, 2013. "The Shadow Economy in Portugal: An Analysis Using the MIMIC Model," FEP Working Papers 514, Universidade do Porto, Faculdade de Economia do Porto.
  12. Diego Martinez-Lopez, 2013. "The underreporting of income by self-employed workers in Spain," SERIEs, Spanish Economic Association, vol. 4(4), pages 353-371, November.
  13. Åstebro, Thomas & Chen, Jing, 2014. "The entrepreneurial earnings puzzle: Mismeasurement or real?," Journal of Business Venturing, Elsevier, vol. 29(1), pages 88-105.
  14. Roberto Dell´Anno, 2007. "The shadow economy in Portugal: An analysis with the MIMIC approach," Journal of Applied Economics, Universidad del CEMA, vol. 0, pages 253-277, November.

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