An estimate of self-employment income underreporting in Finland
An estimate of self-employment income underreporting in Finland
复制标题
芬兰自营职业收入漏报的估计
DOI：
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发表时间：
2005
期刊：
影响因子：
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通讯作者：
Edvard Johansson
中科院分区：
文献类型：
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作者：
Edvard Johansson
本文使用Pissarides和Weber（1989）开发的基于支出的方法估计了芬兰自营职业者收入低报的程度。家庭支出数据为1994年至1996年。根据自营职业家庭的定义，结果表明，芬兰的自营职业收入被低估了约16- 40%。自雇人士的收入约占芬兰所有收入的8%，因此，据估计，芬兰这部分黑色经济的规模约占国内生产总值的1.3-3.2%。
This 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.