An Expenditure-Based Estimation of Self-Employment Income Underreporting in Finland
An Expenditure-Based Estimation of Self-Employment Income Underreporting in Finland
复制标题
芬兰自营职业收入漏报的基于支出的估算
DOI：
--
复制
发表时间：
2000
期刊：
影响因子：
--
通讯作者：
Edvard Johansson
中科院分区：
文献类型：
--
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。结果表明，芬兰的自营职业收入平均少报约27%。由于自营职业者的收入约占芬兰所有收入的8%，因此芬兰这部分黑色经济的规模估计约占GDP的2.3%。JEL分类H26，J23，D12瑞典经济与工商管理学院，P.O. Box 479，00101赫尔辛基，芬兰.电话：+358-9-43133406。传真：+358-9-431334382。电子邮件：edvard. johansson@shh.fi。感谢Tom Berglund和亨利奥尔森的帮助评论以及Nordisk skattevitenskaplig forskningsråd和Jenny ja Antti Wihurin rahasto的财政支持。
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. The results suggest that self-employment income in Finland is underreported by some 27% on average. 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 2,3% of GDP. JEL Classifications H26, J23, D12 ∗ Swedish School of Economics and Business Administration, P.O. Box 479, 00101 Helsinki, Finland. Phone: +358-9-43133406. Fax: +358-9-431334382. E-mail: edvard.johansson@shh.fi. Helpful comments by Tom Berglund and Henry Ohlsson and financial support from the Nordisk skattevitenskaplig forskningsråd and the Jenny ja Antti Wihurin rahasto is gratefully acknowledged.