Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/158511 
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Erscheinungsjahr: 
2013
Quellenangabe: 
[Journal:] SERIEs - Journal of the Spanish Economic Association [ISSN:] 1869-4195 [Volume:] 4 [Issue:] 4 [Publisher:] Springer [Place:] Heidelberg [Year:] 2013 [Pages:] 353-371
Verlag: 
Springer, Heidelberg
Zusammenfassung: 
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.
Schlagwörter: 
Underreporting
Household surveys
Food consumption
Tax evasion
JEL: 
D12
H26
O17
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