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Autor:innen: 
Erscheinungsjahr: 
2016
Quellenangabe: 
[Journal:] Swiss Journal of Economics and Statistics [ISSN:] 2235-6282 [Volume:] 152 [Issue:] 2 [Publisher:] Springer [Place:] Heidelberg [Year:] 2016 [Pages:] 125-177
Verlag: 
Springer, Heidelberg
Zusammenfassung: 
This 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.
Schlagwörter: 
shadow economy
underground economy
tax compliance
tax evasion
JEL: 
E26
H26
O17
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