How different are the Spanish self-employed workers by underreporting their incomes?

Diego Martínez

Working Papers. Serie EC from Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie)

Abstract: This paper offers estimates of the underreporting of income by self-employed workers using the Spanishhousehold surveys over the period 2006-2009. We use the well-known model by Pissarides and Weber (1989)but extending its interpretation for admitting also the (lower) concealment of income by salary workers. Ourresults show that the reported income by self-employed has to be increased by about 25-30 percent to obtainthe level of income which would equal the level of underreporting by employees. Our estimates are robust tochanges in specification, endogeneity and non-linearities. Este artículo ofrece estimaciones de la ocultación de rentas por parte de los trabajadores autónomosespañoles usando Encuestas de Presupuestos Familiares en el periodo 2006-2009. Para ello empleamos elconocido modelo de Pissarides y Weber (1989), cuya interpretación extendemos para admitir también la(menor) ocultación de renta por parte de los trabajadores asalariados. Nuestros resultados muestran que larenta reconocida por los trabajadores autónomos españoles debe incrementarse entre un 25 y 30 por cientopara obtener el nivel de renta que igualaría el grado de ocultación de los empleados. Dichas estimacionesson robustas a cambios en la especificación, endogeneidad y no linealidades.

Keywords: ocultación; encuestas familiares; consumo de comida; evasión fiscal. underreporting; household surveys; food consumption; tax evasion (search for similar items in EconPapers)
JEL-codes: D12 H26 O17 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2011-10
New Economics Papers: this item is included in nep-iue
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Persistent link: https://EconPapers.repec.org/RePEc:ivi:wpasec:2011-09

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