Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/67326 
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dc.contributor.authorLichard, Tomášen
dc.contributor.authorHanousek, Janen
dc.contributor.authorFiler, Randall Keithen
dc.date.accessioned2012-10-16-
dc.date.accessioned2012-12-07T16:57:07Z-
dc.date.available2012-12-07T16:57:07Z-
dc.date.issued2012-
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
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x6901en
dc.subject.jelC34en
dc.subject.jelE01en
dc.subject.jelH26en
dc.subject.jelJ39en
dc.subject.ddc330en
dc.subject.keywordshadow economyen
dc.subject.keywordswitch regressionen
dc.subject.keywordincome-consumption gapen
dc.subject.stwSchattenwirtschaften
dc.subject.stwSteuerkriminalitäten
dc.subject.stwSchätztheorieen
dc.subject.stwEinkommenen
dc.subject.stwVerbraucherausgabenen
dc.subject.stwSchätzungen
dc.subject.stwTschechische Republiken
dc.subject.stwSlowakeien
dc.titleMeasuring the shadow economy: Endogenous switching regression with unobserved separation-
dc.typeWorking Paperen
dc.identifier.ppn727547925en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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