000			01742nab a2200277 c 4500
003			ES-MaIEF
005			20190108111247.0
007			ta
008			190108t2018 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966841 _aSchmutz, Felix
245		0	_aIncome underreporting by the self - employed in Switzerland _b : an international comparison _c Felix Schmutz
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aWe 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.
650		4	_945122 _aTRABAJADORES AUTONOMOS
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_948486 _aSUIZA
650		4	_941877 _aDERECHO COMPARADO
773	0		_9158445 _oOP 207/2018/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 74, n. 4, December 2018, p. 481-534
856			_uhttp://docserver.ingentaconnect.com/deliver/connect/mohr/00152218/v74n4/s4.pdf?expires=1546943967&id=0000&titleid=10500&checksum=3BF2AFAB831CF14CECAAE6FBCC8E8152
942			_cART
999			_c139599 _d139599