Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?
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References listed on IDEAS
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- Kristjan LiivamÃ¤gi & Tarvo Vaarmets & TÃµnn Talpsepp, 2014. "Masters of the Stock Market," TUT Economic Research Series 16, Department of Finance and Economics, Tallinn University of Technology.
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- Andre Veski & Kaire PÃµder, 2015. "Primary School Choice in Tallinn: Data and Simulations," TUT Economic Research Series 20, Department of Finance and Economics, Tallinn University of Technology.
- Tarvo Vaarmets & Kristjan LiivamÃ¤gi & TÃµnn Talpsepp, 2014. "The brilliant mind of investors," TUT Economic Research Series 15, Department of Finance and Economics, Tallinn University of Technology.
- Karsten Staehr, 2014. "Corporate Income Taxation in Estonia. Is It Time to Abandon Dividend Taxation?," TUT Economic Research Series 9, Department of Finance and Economics, Tallinn University of Technology.
More about this item
Keywordsincome underreporting; business income; self-employed; tax auditing; Engel curve;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
- E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2015-04-25 (Accounting & Auditing)
- NEP-ENT-2015-04-25 (Entrepreneurship)
- NEP-IUE-2015-04-25 (Informal & Underground Economics)
- NEP-MAC-2015-04-25 (Macroeconomics)
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