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The underreporting of income by self-employed workers in Spain

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  • The underreporting of income by self-employed workers in Spain
  • Lopez,Diego Martinez
  • SpringerOpen


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Title The underreporting of income by self-employed workers in Spain
Similar Titles
Material Type Articles
Author(English)

Lopez,Diego Martinez

Publisher

London,U.K : SpringerOpen

Date 2013-11
Journal Title; Vol./Issue Journal of the Spanish Economic Association:vol.4(issue 4)
Pages 19
Language English
File Type Link
Subject Economy < Financial Policy
Holding Springer Link
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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.