Self-employed individuals have arguably greater opportunities than wage earners to
underreport their incomes. This article uses recent Swedish income and expenditure data to …

This paper examines the relationship between income taxes and the decision to become
self-employed using data from Sweden. By making it possible to track a large number of …

We improve upon the Pissarides-Weber method for estimating tax evasion among the self-employed
by utilizing unique register-based consumption measures from the Swedish and …

It is widely recognized that entrepreneurial activity plays an important role in promoting new
product innovation, discovering new markets, and replacing inefficient incumbents in a …

We exploit individual panel information from introducing of new and simpler tax regimes for
the self-employed in France, in order to assess the extent to which individuals’ shift towards …

While considerable evidence exists on tax responses for wage earners, less is known about
the self-employed. To give insight into the self-employed, literature on tax-induced changes …

The consumption based method to estimate underreporting among self-employed, introduced
by Pissarides and Weber (1989), is one of the workhorses in the empirical literature on tax …

Various national studies have used the expenditure method (Pissarides and Weber in J Public
Econ 39(1):17–32, 1989) to estimate income underreporting by the self-employed relative …

Small enterprises are often highlighted by politicians as important engines of economic
growth and job creation. However, previous research suggests that self-employment might not …

This paper studies labour market tax avoidance in the 2010s in Hungary, following major
labour market tax reforms in the beginning of the decade. First we show that aggregate time …