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Applied Economics Volume 41, 2009 - Issue 19: Special Theme: The applied economics of employment
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Original Articles

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

Per Engström Department of Economics, Uppsala University, Box 513, SE-751 20, Sweden
&
Bertil Holmlund Department of Economics, Uppsala University, Box 513, SE-751 20, SwedenCorrespondence[email protected]
Pages 2419-2430 | Published online: 08 Feb 2010

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Caroline Berggren & Anders Olofsson. (2021) A societal perspective on self-employment – Sweden as an example. Studies in Higher Education 46:7, pages 1436-1448.
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Ingemar Johansson Sevä & Daniel Larsson. (2015) Are the self-employed really that poor? Income poverty and living standard among self-employed in Sweden. Society, Health & Vulnerability 6:1.
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Julian S. Frankish, Richard G. Roberts, Alex Coad & David J. Storey. (2014) Is Entrepreneurship a Route Out of Deprivation?. Regional Studies 48:6, pages 1090-1107.
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Merike Kukk & Karsten Staehr. (2014) Income underreporting by households with business income: evidence from Estonia. Post-Communist Economies 26:2, pages 257-276.
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Altin Vejsiu. (2011) Incentives to self-employment decision in Sweden. International Review of Applied Economics 25:4, pages 379-403.
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Andrea Lopez-Luzuriaga, Monica Calijuri, Carola Pessino, Simeon Schächtele, Ubaldo Gonzalez & Carla Chamorro. (2023) Detecting envelope wages with e-billing information. International Tax and Public Finance 31:1, pages 26-65.
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Odd E. Nygård & Thor O. Thoresen. (2023) Controlling for fixed effects in studies of income underreporting. European Journal of Law and Economics.
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Takeshi Niizeki & Junya Hamaaki. (2023) Do the self-employed underreport their income? Evidence from Japanese panel data. Journal of the Japanese and International Economies 67, pages 101244.
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Bruno Castanheira. (2023) Institutions When It Matters: Can Institutional Performance Counteract Economic Divergence?. SSRN Electronic Journal.
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Ahmedin Lekpek. (2022) Factors of Tax Evasion. Pravo i privreda 60:1, pages 80-98.
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Ana Cinta G. Cabral, Norman Gemmell & Nazila Alinaghi. (2020) Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data. International Tax and Public Finance 28:2, pages 284-322.
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Gregory Price. (2019) Entrepreneurs. Journal of Entrepreneurship and Public Policy 9:1, pages 53-64.
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Odd E Nygård, Joel Slemrod & Thor O Thoresen. (2019) Distributional Implications of Joint Tax Evasion. The Economic Journal 129:620, pages 1894-1923.
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Randall K. Filer, Jan Hanousek, Tomáš Lichard & Karine Torosyan. (2018) ‘Flattening’ tax evasion?. Economics of Transition and Institutional Change 27:1, pages 223-246.
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