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Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
Engström, Per; Holmlund, Bertil - 2006
Self-employed individuals have arguably greater opportunities than wage earners to underreport their incomes. The incentives for underreporting should be especially strong in an economy with generally high taxes. This paper uses recent income and expenditure data to examine the extent of...
Persistent link: https://www.econbiz.de/10010321583
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Multiple misbehaving: Loss averse and inattentive to monetary incentives
Engström, Per; Nordblom, Katarina; Stefánsson, Arnaldur - 2018
We study what determines taxpayers' deduction behavior when filing tax returns. Preliminary deficits might be viewed as … after receiving information about the preliminary balance. Furthermore, the Swedish income tax system has a substantial kink … (20 percentage points) where the central government tax applies. Taxpayers slightly above the governmental tax kink have …
Persistent link: https://www.econbiz.de/10012013515
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Tax evasion and self-employment in a high-tax country: evidence from Sweden
Engström, Per; Holmlund, Bertil - 2006
Self-employed individuals have arguably greater opportunities than wage earners to underreport their incomes. The incentives for underreporting should be especially strong in an economy with generally high taxes. This paper uses recent income and expenditure data to examine the extent of...
Persistent link: https://www.econbiz.de/10010263926
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Loss evasion and tax aversion
Engström, Per; Nordblom, Katarina; Ohlsson, Henry; … - 2011
The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This … is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can …
Persistent link: https://www.econbiz.de/10010321471
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Estimating Tax Noncompliance among the Self-Employed – Evidence from Pleasure Boat Registers
Engström, Per; Hagen, Johannes; Johansson, Edvard - 2021
In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by …
Persistent link: https://www.econbiz.de/10012503097
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Loss evasion and tax aversion
Engström, Per; Nordblom, Katarina; Ohlsson, Henry; … - 2011
The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This … is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can … experimental literature. -- loss aversion ; prospect theory ; tax compliance ; quasi-experiment ; regression kink ; regression …
Persistent link: https://www.econbiz.de/10009381291
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Estimating tax noncompliance among the self-employed : evidence from pleasure boat registers
Engström, Per; Hagen, Johannes; Johansson, Edvard - 2021
In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by …
Persistent link: https://www.econbiz.de/10012582761
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Multiple misbehaving : loss averse and inattentive to monetary incentives
Engström, Per; Nordblom, Katarina; Stefánsson, Arnaldur - 2018
We study what determines taxpayers' deduction behavior when filing tax returns. Preliminary deficits might be viewed as … after receiving information about the preliminary balance. Furthermore, the Swedish income tax system has a substantial kink … (20 percentage points) where the central government tax applies. Taxpayers slightly above the governmental tax kink have …
Persistent link: https://www.econbiz.de/10011858519
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Loss evasion and tax aversion
Engström, Per; Nordblom, Katarina; Ohlsson, Henry; … - Nationalekonomiska Institutionen, Uppsala Universitet - 2011
The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This … is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can …
Persistent link: https://www.econbiz.de/10010611626
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Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
Engström, Per; Holmlund, Bertil - CESifo - 2006
Self-employed individuals have arguably greater opportunities than wage earners to underreport their incomes. The incentives for underreporting should be especially strong in an economy with generally high taxes. This paper uses recent income and expenditure data to examine the extent of...
Persistent link: https://www.econbiz.de/10005766316