An estimate of self-employment income underreporting in Finland
AbstractThis paper estimates the extent of income underreporting by the self-employed in Finland using the expenditure based approach developed by Pissarides & Weber (1989). Household spending data are for the years 1994 to 1996. Depending on how a selfemployed household is defined, the results suggest that self-employment income in Finland is underreported by some 16-40%. Since income for the self-employed is about 8 % of all incomes in Finland, the size of this part of the black economy in Finland is estimated to be about 1.3-3.2% of GDP.
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Bibliographic InfoArticle provided by Nordic Journal of Political Economy in its journal Nordic Journal of Political Economy.
Volume (Year): 31 (2005)
Issue (Month): ()
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Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
- D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
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