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Income underreporti...
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Engström, PerUppsala universitet,UCFS
(author)
Income underreporting among the self-employed : a permanent income approach
- Article/chapterEnglish2017
Publisher, publication year, extent ...
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Elsevier BV,2017
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electronicrdacarrier
Numbers
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LIBRIS-ID:oai:DiVA.org:uu-255648
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https://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-255648URI
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https://doi.org/10.1016/j.euroecorev.2016.12.001DOI
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https://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-37120URI
Supplementary language notes
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Language:English
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Summary in:English
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Classification
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Subject category:ref swepub-contenttype
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Subject category:art swepub-publicationtype
Notes
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The consumption based method to estimate underreporting among self-employed, introduced by Pissarides andWeber (1989), is one of the workhorses in the empirical literature on tax evasion/avoidance. We show that failure to account for transitory income fluctuations in current income may overestimate the degree of underreporting by around 40 percent. Previous studies typically use instrumental variable methods to address the issue. In contrast, our access to registry based longitudinal income measures allows a direct approach based on more permanent income measures. This also allows us to evaluate the performance of a list of instruments widely used in the previous literature. Our analysis shows that capital income is the most suitable instrument in our application, while education and housing related measures do not seem to satisfy the exclusion restrictions.
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Added entries (persons, corporate bodies, meetings, titles ...)
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Hagen, JohannesUppsala universitet,UCFS(Swepub:hj)hagjoh
(author)
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Uppsala universitetUCFS
(creator_code:org_t)
Related titles
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In:European Economic Review: Elsevier BV92, s. 92-1090014-29211873-572X
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