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SERIEs  2013 

The underreporting of income by self-employed workers in Spain

DOI: 10.1007/s13209-012-0093-8

Keywords: Underreporting,Household surveys,Food consumption,Tax evasion,D12,H26,O17

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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.

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