Arbeitspapier
Income underreporting based on income expenditure gaps: Survey vs tax records
We estimate the extent of income underreporting among working households, using data from an income survey linked with individual tax records for Estonia. Income underreporting is inferred from consumption propensities, following and extending the method by Pissarides andWeber (1989). Our dataset allows us to assess the validity of the key assumption in related studies that survey income corresponds to income reported to the tax authority. Our results show large underreporting of earnings by the self-employed and also substantial underreporting of earnings by private sector employees on the basis of register income, while a much smaller scale of non-compliance is detected for self-employed and no underreporting for private employees using survey incomes. This suggests that previous studies applying this methodology to survey data have underestimated the extent of non-compliance.
- Language
-
Englisch
- Bibliographic citation
-
Series: ISER Working Paper Series ; No. 2015-15
- Classification
-
Wirtschaft
Tax Evasion and Avoidance
Fiscal Policies and Behavior of Economic Agents: Household
- Subject
-
tax compliance
tax reports
income survey
expenditure
Estonia
- Event
-
Geistige Schöpfung
- (who)
-
Paulus, Alari
- Event
-
Veröffentlichung
- (who)
-
University of Essex, Institute for Social and Economic Research (ISER)
- (where)
-
Colchester
- (when)
-
2015
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Paulus, Alari
- University of Essex, Institute for Social and Economic Research (ISER)
Time of origin
- 2015
Other Objects (12)
The distributional effects of personal income tax expenditure
The distributional effects of personal income tax expenditure
Income and expenditure
Income replacement in retirement: Longitudinal evidence from income tax records
German income tax : personal income tax, corporate income tax and trade tax
Household Expenditure and the Income Tax Rebates of 2001
Income tax buyouts and income tax evasion
Income Tax Buyouts and Income Tax Evasion
INCOME TAX
INCOME TAX
Inequality and income gaps
Capital Income Tax Coordination and the Income Tax Mix
The distributional effects of personal income tax expenditure
The distributional effects of personal income tax expenditure
Income and expenditure
Income replacement in retirement: Longitudinal evidence from income tax records
German income tax : personal income tax, corporate income tax and trade tax
Household Expenditure and the Income Tax Rebates of 2001
Income tax buyouts and income tax evasion
Income Tax Buyouts and Income Tax Evasion
INCOME TAX
INCOME TAX
Inequality and income gaps
Capital Income Tax Coordination and the Income Tax Mix
The distributional effects of personal income tax expenditure
The distributional effects of personal income tax expenditure
Income and expenditure
Income replacement in retirement: Longitudinal evidence from income tax records
German income tax : personal income tax, corporate income tax and trade tax
Household Expenditure and the Income Tax Rebates of 2001
Income tax buyouts and income tax evasion
Income Tax Buyouts and Income Tax Evasion
INCOME TAX
INCOME TAX
Inequality and income gaps