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Volumn 41, Issue 19, 2009, Pages 2419-2430

Tax evasion and self-employment in a high-tax country: Evidence from Sweden

Author keywords

[No Author keywords available]

Indexed keywords

ESTIMATION METHOD; EXPENDITURE; INCOME; LABOR MARKET; SELF EMPLOYMENT; TAX SYSTEM;

EID: 78649714000     PISSN: 00036846     EISSN: 14664283     Source Type: Journal    
DOI: 10.1080/00036840701765452     Document Type: Article
Times cited : (71)

References (22)
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  • 2
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    • The nature of the underground economy: Some evidence from OECD Countries, Journal for Institutional Innovation
    • Bovi, M. (2003) The nature of the underground economy: some evidence from OECD Countries, Journal for Institutional Innovation, Development and Transition, 7,60-70.
    • (2003) Development and Transition , vol.7 , pp. 60-70
    • Bovi, M.1
  • 7
    • 0033858813 scopus 로고    scopus 로고
    • Does entrepreneurship pay? An empirical analysis of the returns to self-employment
    • Hamilton, B. (2000) Does entrepreneurship pay? An empirical analysis of the returns to self-employment, Journal of Political Economy, 108, 604-31.
    • (2000) Journal of Political Economy , vol.108 , pp. 604-631
    • Hamilton, B.1
  • 9
    • 0012582085 scopus 로고    scopus 로고
    • Differential taxation and tax evasion by small business
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    • Joulfaian, D.1    Rider, M.2
  • 10
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    • Estimates of the black economy based on consumer demand approaches
    • Lyssiotou, P., Pashardes, P. and Stengos, T. (2004) Estimates of the black economy based on consumer demand approaches, Economic Journal, 114, 622-40.
    • (2004) Economic Journal , vol.114 , pp. 622-640
    • Lyssiotou, P.1    Pashardes, P.2    Stengos, T.3
  • 13
    • 38249023501 scopus 로고
    • An expenditure-based estimate of Britain's black economy
    • Pissarides, C. and Weber, G. (1989) An expenditure-based estimate of Britain's black economy, Journal of Public Economics, 39, 17-32.
    • (1989) Journal of Public Economics , vol.39 , pp. 17-32
    • Pissarides, C.1    Weber, G.2
  • 14
    • 33645281123 scopus 로고    scopus 로고
    • The theory of tax evasion: A retro-spective view
    • Sandmo, A. (2005) The theory of tax evasion: a retro-spective view, National Tax Journal, 58, 643-63.
    • (2005) National Tax Journal , vol.58 , pp. 643-663
    • Sandmo, A.1
  • 15
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    • Profiles of tax noncompliance among the self-employed in Canada: 1969 1992
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    • Schuetze, H.1
  • 17
    • 0001242721 scopus 로고    scopus 로고
    • Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in Minnesota
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.