The underreporting of income by self-employed workers in Spain

Diego Martínez

SERIEs: Journal of the Spanish Economic Association, 2013, vol. 4, issue 4, 353-371

Abstract: This paper offers estimates of the underreporting of income by self-employed 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. Copyright The Author(s) 2013

Keywords: Underreporting; Household surveys; Food consumption; Tax evasion; D12; H26; O17 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (17)

Downloads: (external link)
http://hdl.handle.net/10.1007/s13209-012-0093-8 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:series:v:4:y:2013:i:4:p:353-371

Ordering information: This journal article can be ordered from
http://www.springer.com/economics/journal/13209

DOI: 10.1007/s13209-012-0093-8

Access Statistics for this article

SERIEs: Journal of the Spanish Economic Association is currently edited by Nezih Guner

More articles in SERIEs: Journal of the Spanish Economic Association from Springer, Spanish Economic Association Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().