%0 Journal Article
%T The underreporting of income by self-employed workers in Spain
%A Diego Martinez-Lopez
%J SERIEs
%@ 1869-4195
%D 2013
%I 
%R 10.1007/s13209-012-0093-8
%X This paper offers estimates of the underreporting of income by self-employed workers using the Spanish household surveys over the period 2006¨C2009. We replicate the well-known approach by Pissarides and Weber (J Public Econ 39(1):17¨C32, 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.
%K Underreporting
%K Household surveys
%K Food consumption
%K Tax evasion
%K D12
%K H26
%K O17
%U http://link.springer.com/article/10.1007/s13209-012-0093-8