Artikel
The underreporting of income by self-employed workers in Spain
This paper offers estimates of the underreporting of income by selfemployed workers using the Spanish household surveys over the period 2006-2009. We replicate the well-known approach by Pissarides and Weber (J Public Econ 39(1):17-32, 1989) but extending its interpretation for admitting also the concealment of income by salary workers. Our results show that the reported income by self-employed has to be increased by about 25 % to obtain the level of income which would equal the level of underreporting by employees. Our estimates are robust to changes in specification, endogeneity and non-linearities.
- Sprache
-
Englisch
- Erschienen in
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Journal: SERIEs - Journal of the Spanish Economic Association ; ISSN: 1869-4195 ; Volume: 4 ; Year: 2013 ; Issue: 4 ; Pages: 353-371 ; Heidelberg: Springer
- Klassifikation
-
Wirtschaft
Consumer Economics: Empirical Analysis
Tax Evasion and Avoidance
Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- Thema
-
Underreporting
Household surveys
Food consumption
Tax evasion
- Ereignis
-
Geistige Schöpfung
- (wer)
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Martinez-Lopez, Diego
- Ereignis
-
Veröffentlichung
- (wer)
-
Springer
- (wo)
-
Heidelberg
- (wann)
-
2013
- DOI
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doi:10.1007/s13209-012-0093-8
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Martinez-Lopez, Diego
- Springer
Entstanden
- 2013
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