An expenditure-based estimate of Britain's black economy

Pissarides, Christoforos Antoniou; Weber, Guglielmo

doi:10.1016/0047-2727(89)90052-2

Cited by 319 publications

(426 citation statements)

References 2 publications

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“…For a critical survey, see Thomas (1992). 36) A related approach is pursued by Pissarides and Weber (1988), who use micro data from household budget surveys to estimate the extend of income understatement by self-employed. 37) Such studies have been made for Italy, see e.g., Contini (1981) and Del Boca (1981); for the United States, see O'Neill (1983), for a critical survey, see again Thomas (1992).…”

Section: The Transactions Approachmentioning

confidence: 99%

Shadow economies around the world: what do we really know?

Schneider

2005

European Journal of Political Economy

916

805

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Section: The Transactions Approachmentioning

confidence: 99%

Shadow economies around the world: what do we really know?

Schneider

2005

European Journal of Political Economy

916

805

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“…In the literature, income from self-employment is seen as especially prone to non-compliance (see, e.g., Baldini, Bosi, and Lalla, 2009;Benedek and Lelkes, 2011;Fiorio and D'Amuri, 2005;Pissarides and Weber, 1989). Furthermore, the experiences of Danish (see SKAT, 2013) and US tax authorities (see Christian, 1994;Slemrod, 2007) show considerably lower voluntary compliance among the self-employed compared to wage earners, and the Swedish tax authority identifies high non-compliance in micro companies (Swedish National Tax Agency, 2008).…”

Section: Income Taxmentioning

confidence: 99%

“…The approaches of Pissarides and Weber (1989) and Fu (2008) are also based on household budget surveys. The former identifies income underreporting by self-employed compared to wage earners.…”

Section: Income Taxmentioning

confidence: 99%

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Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland

Schmutz

2016

Swiss J Economics Statistics

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SUMMARYThis paper gives an overview of tax non-compliance estimates and evaluates the suitability of various tax non-compliance measurement methods for Switzerland. The existing estimates for Switzerland focus strongly on non-declared assets and are based on a limited number of measurement methods. Nevertheless, the estimates range widely, between CHF 106 to over 500 billion for non-declared assets and 12.6 to 35.1 percent for income, for the time period 1970 to today. These estimates could be taken as a starting point for further tax non-compliance research. They should however be verified and supplemented by estimates resulting from other methods as a solid measurement of tax non-compliance requires a comprehensive approach including several methods. Further, the focus should shift from non-declared assets towards non-declared income. (2) 1 Some authors use the expressions irregular, informal, underground, hidden, black or grey economy interchangeably with the expression shadow economy. We will refer to this from now on as shadow economy. 2 We prefer the expression tax non-compliance instead of the terms tax evasion or tax fraud commonly seen in the literature, as not every violation of tax law is wilful and some tax might not have been properly paid by mistake or due to the complex tax system. We will refer to tax evasion and tax fraud from now on as tax non-compliance.

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“…Engstrom and Holmlund (2009) use income and expenditure data to examine the extent of underreporting of income among self-employed individuals in Sweden, and conclude that households with at least one self-employed member underreport their total incomes by around 30 percent. 5 Pissarides and Weber (1989) compared the relationship between food expenditure and income in two groups of workers, self-employed and employees in employment, assuming that employees reported income correctly. Pissarides and Weber concluded that the self-employed had actual incomes which were equal 1.55 times their reported income, implying that the self-employed under-reported their actual income by about 33 percent.…”

Section: Theoretical Considerationsmentioning

confidence: 99%

The Modality of Fiscal Consolidation and Current Account Adjustment

Adam

Moutos

2017

CESifo Economic Studies

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. The Modality of Fiscal Consolidation and Current Account Adjustment Terms of use: Documents in AbstractIn this paper we argue that supply-side adjustments (i.e. the reallocation of productive resources between the traded and non-traded sectors) can be an important determinant of the output costs of current account adjustment. The argument relies on the fact that tax evasion is more prevalent in the non-traded sector, which is dominated by services and the self-employed. Heavy reliance on tax-based fiscal consolidations induces a reallocation of economic activity towards the nontraded sector, thus requiring a larger decline in domestic absorption (and output) per unit of improvement in the current account balance. Using IMF data for the period 1980-2011 we find that budget consolidations which rely more on tax increases than on spending decreases will be associated with larger output costs per unit of current account improvement.JEL-Code: E620, F320, F410.

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An expenditure-based estimate of Britain's black economy

Cited by 319 publications

References 2 publications

Shadow economies around the world: what do we really know?

Shadow economies around the world: what do we really know?

Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland

The Modality of Fiscal Consolidation and Current Account Adjustment

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