{"id":"https://openalex.org/W3123369901","doi":"https://doi.org/10.1080/00036840701765452","title":"Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden","display_name":"Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W3123369901","doi":"https://doi.org/10.1080/00036840701765452","mag":"3123369901"},"language":"en","primary_location":{"id":"pmh:oai:HAL:hal-00582226v1","doi":"https://doi.org/10.1080/00036840701765452","is_oa":true,"landing_page_url":"https://hal.science/hal-00582226v1/file/PEER_stage2_10.1080%252F00036840701765452.pdf","pdf_url":"https://hal.science/hal-00582226v1/file/PEER_stage2_10.1080%252F00036840701765452.pdf","source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Applied Economics, 2009, 41 (19), pp.2419-2430. ⟨10.1080/00036840701765452⟩","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://hal.science/hal-00582226v1/file/PEER_stage2_10.1080%252F00036840701765452.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009746570","display_name":"Bertil Holmlund","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I123387679","display_name":"Uppsala University","ror":"https://ror.org/048a87296","country_code":"SE","type":"education","lineage":["https://openalex.org/I123387679"]}],"countries":["SE"],"is_corresponding":false,"raw_author_name":"Holmlund, Bertil","raw_affiliation_strings":["Economics (UPPSALA - Sweden)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Economics (UPPSALA - Sweden)","institution_ids":["https://openalex.org/I123387679"]}]},{"author_position":"last","author":{"id":null,"display_name":"Engstrom, Per","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I123387679","display_name":"Uppsala University","ror":"https://ror.org/048a87296","country_code":"SE","type":"education","lineage":["https://openalex.org/I123387679"]}],"countries":["SE"],"is_corresponding":false,"raw_author_name":"Engstrom, Per","raw_affiliation_strings":["Economics (SE-751 20;Uppsala - Sweden)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Economics (SE-751 20;Uppsala - Sweden)","institution_ids":["https://openalex.org/I123387679"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I123387679"],"apc_list":null,"apc_paid":null,"fwci":14.8215,"has_fulltext":false,"cited_by_count":141,"citation_normalized_percentile":{"value":0.98653254,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":100},"biblio":{"volume":"41","issue":"19","first_page":"2419","last_page":"2430"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9850000143051147},{"id":"https://openalex.org/keywords/self-employment","display_name":"self-employment","score":0.8539999723434448},{"id":"https://openalex.org/keywords/income-underreporting","display_name":"income underreporting","score":0.9900000095367432},{"id":"https://openalex.org/keywords/incorporated-companies","display_name":"incorporated businesses","score":0.7080000042915344},{"id":"https://openalex.org/keywords/unincorporated-businesses","display_name":"unincorporated businesses","score":0.9739999771118164},{"id":"https://openalex.org/keywords/household-income","display_name":"household income","score":0.5239999890327454},{"id":"https://openalex.org/keywords/sweden","display_name":"Sweden","score":0.8529999852180481}],"concepts":[{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.7004905939102173},{"id":"https://openalex.org/C2778000738","wikidata":"https://www.wikidata.org/wiki/Q1005490","display_name":"Self-employment","level":3,"score":0.6850036382675171},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6647092700004578},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.5797113180160522},{"id":"https://openalex.org/C2777388388","wikidata":"https://www.wikidata.org/wiki/Q6821213","display_name":"Wage","level":2,"score":0.5567598938941956},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.4922846853733063},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.4267757833003998},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.22085288166999817},{"id":"https://openalex.org/C84309077","wikidata":"https://www.wikidata.org/wiki/Q3908516","display_name":"Entrepreneurship","level":2,"score":0.13998648524284363},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:HAL:hal-00582226v1","doi":"https://doi.org/10.1080/00036840701765452","is_oa":true,"landing_page_url":"https://hal.science/hal-00582226v1/file/PEER_stage2_10.1080%252F00036840701765452.pdf","pdf_url":"https://hal.science/hal-00582226v1/file/PEER_stage2_10.1080%252F00036840701765452.pdf","source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Applied Economics, 2009, 41 (19), pp.2419-2430. ⟨10.1080/00036840701765452⟩","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:gesis.izsoz.de:document/24228","doi":"https://doi.org/10.1080/00036840701765452","is_oa":false,"landing_page_url":"http://www.ssoar.info/ssoar/handle/document/24228","pdf_url":null,"source":{"id":"https://openalex.org/S4306401996","display_name":"Social Science Open Access Repository (GESIS \u2013 Leibniz Institute for the Social Sciences)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210101898","host_organization_name":"GESIS - Leibniz Institute for the Social Sciences","host_organization_lineage":["https://openalex.org/I4210101898"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Applied Economics","raw_type":"journal article"},{"id":"pmh:oai:tara.tcd.ie:2262/54324","doi":"https://doi.org/10.1080/00036840701765452","is_oa":false,"landing_page_url":"http://hdl.handle.net/2262/54324","pdf_url":null,"source":{"id":"https://openalex.org/S4306400387","display_name":"Trinity's Access to Research Output (TARA) (Trinity College Dublin)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I205274468","host_organization_name":"Trinity College Dublin","host_organization_lineage":["https://openalex.org/I205274468"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null}],"best_oa_location":{"id":"pmh:oai:HAL:hal-00582226v1","doi":"https://doi.org/10.1080/00036840701765452","is_oa":true,"landing_page_url":"https://hal.science/hal-00582226v1/file/PEER_stage2_10.1080%252F00036840701765452.pdf","pdf_url":"https://hal.science/hal-00582226v1/file/PEER_stage2_10.1080%252F00036840701765452.pdf","source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Applied Economics, 2009, 41 (19), pp.2419-2430. ⟨10.1080/00036840701765452⟩","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.7257999777793884,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"},{"score":0.41670000553131104,"id":"https://metadata.un.org/sdg/1","display_name":"No poverty"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W63231997","https://openalex.org/W149979081","https://openalex.org/W605874679","https://openalex.org/W1511263977","https://openalex.org/W1527861183","https://openalex.org/W1532516712","https://openalex.org/W1590963644","https://openalex.org/W1604782374","https://openalex.org/W1917520197","https://openalex.org/W1975688239","https://openalex.org/W1979534185","https://openalex.org/W2034046337","https://openalex.org/W2088435028","https://openalex.org/W2113348978","https://openalex.org/W2113972051","https://openalex.org/W2125885951","https://openalex.org/W2127586798","https://openalex.org/W2139138979","https://openalex.org/W2155504987","https://openalex.org/W2160703833","https://openalex.org/W2161793422","https://openalex.org/W2172205608","https://openalex.org/W2241173709","https://openalex.org/W3123334622","https://openalex.org/W3124024040","https://openalex.org/W3125043051"],"related_works":["https://openalex.org/W7204603993","https://openalex.org/W6140716","https://openalex.org/W2123803825","https://openalex.org/W4312083904","https://openalex.org/W2916512248","https://openalex.org/W7095237847","https://openalex.org/W2149407158","https://openalex.org/W2130057578","https://openalex.org/W7056800876","https://openalex.org/W2890668973"],"abstract_inverted_index":{"Abstract\\n":[0],"Self-employed":[1],"individuals":[2],"have":[3],"arguably":[4],"greater":[5],"opportunities":[6],"than":[7],"wage":[8],"earners":[9],"to":[10,23,90],"underreport":[11,80],"their":[12,81],"incomes.":[13],"This":[14],"paper":[15],"uses":[16],"recent":[17],"Swedish":[18],"income":[19,30],"and":[20],"expenditure":[21],"data":[22,50],"examine":[24],"the":[25,43,49,65],"extent":[26],"of":[27,29,40,59],"underreporting":[28,39,66],"among":[31,42,95,102],"self-employed":[32,44,78,96],"individuals.":[33],"A":[34],"key":[35],"hypothesis":[36],"is":[37],"that":[38,72],"incomes":[41,83],"would":[45],"be":[46,91],"visible":[47],"in":[48],"as":[51,101],"?excess":[52],"food":[53],"consumption?,":[54],"for":[55],"a":[56],"given":[57],"level":[58],"observed":[60],"income.":[61],"Our":[62],"results":[63],"confirm":[64],"hypothesis.":[67],"In":[68],"particular,":[69],"we":[70],"estimate":[71],"households":[73],"with":[74,98,104],"at":[75],"least":[76],"one":[77],"member":[79],"total":[82],"by":[84],"around":[85],"30":[86],"percent.":[87],"Under-reporting":[88],"appears":[89],"much":[92],"more":[93],"prevalent":[94],"people":[97],"unincorporated":[99],"businesses":[100],"those":[103],"incorporated":[105],"businesses.":[106]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":9},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":14},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":11},{"year":2016,"cited_by_count":9},{"year":2015,"cited_by_count":17},{"year":2014,"cited_by_count":10},{"year":2013,"cited_by_count":12},{"year":2012,"cited_by_count":8}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2021-02-01T00:00:00"}