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

References

• Agell , J , Englund , P and Södersten , J . 1996 . Tax reform of the century – the Swedish experiment . National Tax Journal , 49 : 643 – 64 .
   Web of Science ®Google Scholar
• Allingham , M and Sandmo , A . 1972 . Income tax evasion: a theoretical analysis . Journal of Public Economics , 1 : 323 – 38 .
   Google Scholar
• Apel , M . 1994 . “ An expenditure-based estimate of tax evasion in Sweden ” . In Essays on Taxation and Economic Behavior , Uppsala University : Economic Studies 18, Department of Economics .
   Google Scholar
• Blanchflower , D . 2004 . Self-employment: more may not be better . Swedish Economic Policy Review , 11 : 15 – 73 .
   Google Scholar
• Blumenthal , M . 2001 . Do normative appeals affect tax compliance? Evidence from a controlled experiment in Minnesota . National Tax Journal , 54 : 125 – 38 .
   Web of Science ®Google Scholar
• Bovi , M . 2003 . The nature of the underground economy: some evidence from OECD Countries . Journal for Institutional Innovation, Development and Transition , 7 : 60 – 70 .
   Google Scholar
• Hamilton , B . 2000 . Does entrepreneurship pay? An empirical analysis of the returns to self-employment . Journal of Political Economy , 108 : 604 – 31 .
   Web of Science ®Google Scholar
• Johansson , E . 2000 . An expenditure-based estimation of self-employment income underreporting in Finland Working Paper, 433, Swedish School of Economics and Business Administration, Helsinki
   Google Scholar
• Joulfaian , D and Rider , M . 1998 . Differential taxation and tax evasion by small business . National Tax Journal , 51 : 675 – 87 .
   Web of Science ®Google Scholar
• Lyssiotou , P , Pashardes , P and Stengos , T . 2004 . Estimates of the black economy based on consumer demand approaches . Economic Journal , 114 : 622 – 40 .
   Web of Science ®Google Scholar
• Persson , A . 2005 . Om företagarnas faktiskt redovisade arbetsinkomster och andra indikatorer på deras ekonomiska standard (Reported incomes and other indicators of living standards among the self-employed) Skatteekonomiska meddelanden No. 48, The Swedish National Tax Board
   Google Scholar
• Persson , A . 2006 . Svartarbetets omfattning och struktur (The extent and structure of black market activities) Skatteekonomiska meddelanden No 56, The Swedish National Tax Board
   Google Scholar
• Pissarides , C and Weber , G . 1989 . An expenditure-based estimate of Britain's black economy . Journal of Public Economics , 39 : 17 – 32 .
   Web of Science ®Google Scholar
• Sandmo , A . 2005 . The theory of tax evasion: a retrospective view . National Tax Journal , 58 : 643 – 63 .
   Web of Science ®Google Scholar
• Schuetze , H . 2002 . Profiles of tax noncompliance among the self-employed in Canada: 1969−1992 . Canadian Public Policy , 28 : 219 – 38 .
   Web of Science ®Google Scholar
• Skatteverket (2006) Svartköp och svartjobb i Sverige (Purchasing and performing undeclared work in Sweden), Rapport 2006:4, The Swedish National Tax Board
   Google Scholar
• Slemrod , J , Blumenthal , M and Christian , C . 2001 . Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota . Journal of Public Economics , 79 : 455 – 83 .
   Web of Science ®Google Scholar
• Slemrod , J and Yitzhaki , S . 2002 . “ Tax avoidance, evasion and administration ” . In Handbook of Public Economics , Edited by: Auerbach , A and Feldstein , M . Vol. 3 , Amsterdam : Elsevier Science .
   Google Scholar
• Statistics Sweden (2003) Hushållens utgifter 1999–2001 (The Household Budget Survey 1999–2001), Stockholm
   Google Scholar
• Statistics Sweden (2004) Hushållens utgifter 2003 (The Household Budget Survey 2003), PR 35 SM 0402, Stockholm
   Google Scholar
• Statistics Sweden (2005) Hushållens utgifter 2004 (The Household Budget Survey 2004), HE 35 SM 0502, Stockholm
   Google Scholar
• Tedds , L . 2004 . Noparametric expenditure-based estimation of income-underreporting and the underground economy Working Paper 17, McMaster University
   Google Scholar