Income underreporting by the self - employed in Switzerland : an international comparison Felix Schmutz
By: Schmutz, Felix
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Material type: 
ArticlePublisher: 2018Subject(s): TRABAJADORES AUTONOMOS | CUMPLIMIENTO FISCAL | SUIZA | DERECHO COMPARADOOnline resources: Click here to access online
In:
FinanzArchiv v. 74, n. 4, December 2018, p. 481-534Summary: We estimate income underreporting by the self-employed in Switzerland and compare our results with existing international estimates. For better comparability, we use a methodology developed by Pissarides and Weber (1989), which has been widely applied in the international community. We also discuss factors that might affect underreporting estimates derived with this method. We find evidence for income underreporting by
the self-employed in Switzerland. However, compared to other countries, our figures are relatively low. Furthermore, we do not find statistically significant differences in underreporting
between language regions or cantons with different tax burdens.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 207/2018/4-4 (Browse shelf) | Available | OP 207/2018/4-4 |
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Resumen.
Bibliografía.
We estimate income underreporting by the self-employed in Switzerland and compare our results with existing international estimates. For better comparability, we use a methodology developed by Pissarides and Weber (1989), which has been widely applied in the international community. We also discuss factors that might affect underreporting estimates derived with this method. We find evidence for income underreporting by
the self-employed in Switzerland. However, compared to other countries, our figures are relatively low. Furthermore, we do not find statistically significant differences in underreporting
between language regions or cantons with different tax burdens.
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