An Estimate of Self-Employment Income Underreporting in Finland

Edvard Johansson

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Sammanfattning

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. Depending on how a self-employed household is defined, the results suggest that self-employment income in Finland is underreported by some 16-40%. 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 1.3-3.2% of GDP.
OriginalspråkEngelska
Referentgranskad vetenskaplig tidskriftNordic Journal of Political Economics
Volym31
Utgåva2
Sidor (från-till)99-109
Antal sidor11
ISSN0345-8555
StatusPublicerad - 2005
MoE-publikationstypA1 Originalartikel i en vetenskaplig tidskrift

Nyckelord

  • 511 Nationalekonomi

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