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Keywords = Household Budget Expenditure

Number of Articles: 1
An Estimate of Tax Evasion by Self-employed Businesses in Iran using the Household Expenditure Survey

Reza Zamani; Sepideh Mohsen Pourian

Volume 21, Issue 83 , January 2021, , Pages 75-118

https://doi.org/10.22054/joer.2022.63151.997

Abstract
   We use the budget expenditure approach to evaluate tax evasion of self-employed businesses in Iran. As self-employment guilds cover various jobs, we choose dentists as a sample. Facing limited data access, we use household budget expenditure in 2016. We first calculate the the income of dentists’ ...  Read More