Estimate of the Underground Economy in Poland Based on Household Expenditures and Incomes

Mehmet Burak Turgut and Tomasz Tratkiewicz

Central European Journal of Economic Modelling and Econometrics, 2023, vol. 15, issue 1, 1-29

Abstract: We estimate the size of income underreporting in Poland by following and extending the consumption method of Pissarides and Weber (1989). Our study shows that underreporting of income occurs among households with income from self-employment. We do not find any significant underreporting activity by the employees working in the private sector. The main findings indicate that roughly one-fourth of the total income of self-employed households is not reported in Poland. This share varies between 20 to 30 percent from 2005 to 2017 with a decreasing trend.

Keywords: underground economy; underreporting of income; income elasticity; food consumption; self-employed households (search for similar items in EconPapers)
JEL-codes: E21 E26 H26 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:psc:journl:v:15:y:2023:i:1:p:1-29

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