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Income Underreporting by the Self-Employed in Switzerland: An International Comparison

Author

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  • Felix Schmutz

Abstract

We estimate income underreporting by the self-employed in Switzerland and compare our results with existing international estimates. For better comparability, we use a methodology developed by Pissarides and Weber (1989), which has been widely applied in the international community. We also discuss factors that might affect underreporting estimates derived with this method. We find evidence for income underreporting by the self-employed in Switzerland. However, compared to other countries, our figures are relatively low. Furthermore, we do not find statistically significant differences in underreporting between language regions or cantons with different tax burdens.

Suggested Citation

  • Felix Schmutz, 2018. "Income Underreporting by the Self-Employed in Switzerland: An International Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(4), pages 481-534, December.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(201812)74:4_481:iubtsi_2.0.tx_2-z
    DOI: 10.1628/fa-2018-0015
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    Citations

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    Cited by:

    1. Mehmet Burak Turgut & Tomasz Tratkiewicz, 2023. "Estimate of the Underground Economy in Poland Based on Household Expenditures and Incomes," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, vol. 15(1), pages 1-29, March.
    2. Merike Kukk & Alari Paulus & Karsten Staehr, 2020. "Cheating in Europe: underreporting of self-employment income in comparative perspective," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 363-390, April.

    More about this item

    Keywords

    income underreporting; tax compliance; self-employment; household surveys; food consumption;
    All these keywords.

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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