Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?
Year of publication: |
2014-01-17
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Authors: | Kukk, Merike ; Staehr, Karsten |
Institutions: | Majandusteaduskond, Tallinna Tehnikaülikool |
Subject: | income underreporting | business income | self-employed | tax auditing | Engel curve |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | Number 8 |
Classification: | H26 - Tax Evasion ; E21 - Consumption; Saving ; E26 - Informal Economy; Underground Economy ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
Source: |
-
Income underreporting by households with business income. Evidence from Estonia.
Kukk, Merike, (2013)
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Kukk, Merike, (2017)
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Controlling for fixed effects in studies of income underreporting
Nygård, Odd E., (2023)
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How Did Household Indebtedness Hamper Consumption during the Recession? Evidence from Micro Data
Kukk, Merike, (2014)
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Corporate Income Taxation in Estonia. Is It Time to Abandon Dividend Taxation?
Staehr, Karsten, (2014)
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EU Cohesion Policy Funding in Estonia: Background, Developments and Challenges
Kondor-Tabun, Karin, (2015)
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