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dc.contributor.authorLichard, Tomášen_US
dc.contributor.authorHanousek, Janen_US
dc.contributor.authorFiler, Randall Keithen_US
dc.date.accessioned2012-10-16en_US
dc.date.accessioned2012-12-07T16:57:07Z-
dc.date.available2012-12-07T16:57:07Z-
dc.date.issued2012en_US
dc.identifier.urihttp://hdl.handle.net/10419/67326-
dc.description.abstractWe develop an estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying assumptions as previous estimators based on microeconomic data. The standard identifying assumption that the self-employed underreport income whereas wage and salary workers do not is likely to fail in countries where employees are often paid under the table or engage in corrupt activities. Assuming that evading individuals have a higher consumption-income gap than non-evading ones due underreporting both to tax authorities and in surveys, an endogenous switching model with unknown sample separation enables the estimation of consumption-income gaps for both underreporting and truthful households. This avoids the need to identify non-evading and evading groups ex-ante. This methodology is applied to data from Czech and Slovak household budget surveys and shows that estimated evasion is substantially higher than found using previous methodologies.en_US
dc.language.isoengen_US
dc.publisherIZA Bonnen_US
dc.relation.ispartofseriesDiscussion Paper Series, Forschungsinstitut zur Zukunft der Arbeit 6901en_US
dc.subject.jelC34en_US
dc.subject.jelE01en_US
dc.subject.jelH26en_US
dc.subject.jelJ39en_US
dc.subject.ddc330en_US
dc.subject.keywordshadow economyen_US
dc.subject.keywordswitch regressionen_US
dc.subject.keywordincome-consumption gapen_US
dc.subject.stwSchattenwirtschaften_US
dc.subject.stwSteuerkriminalitäten_US
dc.subject.stwSchätztheorieen_US
dc.subject.stwEinkommenen_US
dc.subject.stwVerbraucherausgabenen_US
dc.subject.stwSchätzungen_US
dc.subject.stwTschechische Republiken_US
dc.subject.stwSlowakeien_US
dc.titleMeasuring the shadow economy: Endogenous switching regression with unobserved separationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn727547925en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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