The underreporting of income by self-employed workers in Spain

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• 作者：Diego Martinez-Lopez (1)
  
• 关键词：Underreporting ; Household surveys ; Food consumption ; Tax evasion ; D12 ; H26 ; O17
• 刊名：SERIEs
• 出版年：2013
• 出版时间：November 2013
• 年：2013
• 卷：4
• 期：4
• 页码：353-371
• 全文大小：
• 作者单位：Diego Martinez-Lopez (1)
  
  1. Department of Economics, University Pablo de Olavide, Ctra. Utrera Km. 1, 41013, Seville, Spain
  
• ISSN：1869-4195

文摘

This paper offers estimates of the underreporting of income by self-employed workers using the Spanish household surveys over the period 2006009. We replicate the well-known approach by Pissarides and Weber (J Public Econ 39(1):172, 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.