Profiles of Tax Non-compliance Among the Self-Employed in Canada: 1969 to 1992

By Herbert J. Schuetze. 2002

113 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/68f0f465da1e9553d54b94f8ef47a06b338c04c0

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jing Chen
2. Bernadette Kamleitner
3. Christian Korunka
4. Per Engström
5. Tom Åstebro
6. B. Holmlund
7. E. Kirchler
8. Friedrich Schneider

In Economics and Econometrics

1. Bernadette Kamleitner
2. Christian Korunka
3. Jing Chen
4. Per Engström
5. Tom Åstebro
6. B. Holmlund
7. E. Kirchler
8. Fany Inasius

In Gender Studies

1. Jing Chen
2. Per Engström
3. Bernadette Kamleitner
4. Christian Korunka
5. Tom Åstebro
6. B. Holmlund
7. E. Kirchler

Citations in the corpus

• Public policy to promote entrepreneurship: a call to arms (2016, unknown): “…firms are likely to underreport their income substantially less than small sole proprietorships arguably due to the more detailed scrutiny of accounts in corporations (Engström and Holmlund 2009; Schuetze 2002), suggesting that tighter financial auditing of entrepreneurs may in fact be motivated.”
• Estimating tax noncompliance with evidence from unaudited tax returns (2007, unknown): “Schuetze (2002) applies the PW method to a pooled data set comprised of six years of Canadian Family Expenditure Surveys and estimates that noncompliance for households with 30% or more of their income from self-employment is approximately 17%.”
• The entrepreneurial earnings puzzle: Mismeasurement or real? (2014, background): “…of entrepreneurial income is taken into account, the evident financial loss to entrepreneurship becomes a rather large average gain (Engström andHolmlund, 2009; Feldman and Slemrod, 2007; Hurst et al., 2013; Lyssiotou et al., 2004; Pissarides andWeber, 1989; Schuetze, 2002; Tedds, 2010).”
• Tax evasion and self-employment in a high-tax country: evidence from Sweden (2009, methodology): “1990s; Schuetze (2002) examined consumption and income in Canada over the period 1969-”
• Tax compliance of small business owners (2012, background): “, 1990b), and situational factors such as line of industries (e.g. Andreoni et al., 1998; Schuetze, 2002), relevant group (social) norms and social networks (e.”