Profiles of Tax Non-Compliance among the Self-Employed in Canada: 1969 to 1992

Herb J. Schuetze

99 citations0/0 files storedCanadian Public Policy

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

This paper utilizes an expenditure-based approach to provide estimates of the degree of income-tax non- compliance by Canadian self-employed households using a series of Canadian Family Expenditure Surveys from 1969 to 1992. These estimates are disaggregated across years, demographic characteristics, and occupation to shed some light on the determinants of such activities and to provide guidance to tax enforcement policymakers. The findings suggest that the degree of non-compliance by the self-employed varies significantly by occupation, age, and the number of household members self-employed.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 99 citations exist upstream.

References

2000Tax Avoidance, Evasion, and Administration 1989An expenditure-based estimate of Britain's black economy 1992Why people pay taxes : tax compliance and enforcement 1999Rising Self-Employment in the Midst of High Unemployment: An Empirical Analysis of Recent Developments in Canada

Cited by

2018Tax Compliance and Enforcement 2010Are Household Surveys Like Tax Forms: Evidence from Income Underreporting of the Self Employed 2008How do Taxes Affect Investment and Productivity?2012The underreporting of income by self-employed workers in Spain 2016Tax Compliance and Enforcement: New Research and Its Policy Implications 2012The more business owners, the merrier? The role of tertiary education 2006Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden 2011Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.