메뉴 건너뛰기




Volumn 96, Issue 1, 2014, Pages 19-33

Are household surveys like tax forms? Evidence from income underreporting of the self-employed

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84896381834     PISSN: 00346535     EISSN: 15309142     Source Type: Journal    
DOI: 10.1162/REST_a_00363     Document Type: Article
Times cited : (193)

References (43)
  • 1
    • 84873422438 scopus 로고    scopus 로고
    • Has Consumption Inequality Mirrored Income Inequality
    • NBER working paper 16807
    • Aguiar, Mark, and Mark Bils, ''Has Consumption Inequality Mirrored Income Inequality?'' NBER working paper 16807 (2011).
    • Aguiar, M.1    Bils, M.2
  • 3
    • 38049145762 scopus 로고    scopus 로고
    • Lifecycle Prices and Production
    • Aguiar, Mark, and Erik Hurst, ''Lifecycle Prices and Production,'' American Economic Review 97 (2007), 1533-1559.
    • (2007) American Economic Review , vol.97 , pp. 1533-1559
    • Aguiar, M.1    Hurst, E.2
  • 4
    • 74949120622 scopus 로고    scopus 로고
    • Deconstructing Lifecycle Expenditures
    • University of Chicago working paper
    • Aguiar, Mark, and Erik Hurst, ''Deconstructing Lifecycle Expenditures,'' University of Chicago working paper (2009).
    • (2009)
    • Aguiar, M.1    Hurst, E.2
  • 5
    • 38249008284 scopus 로고
    • IRS as Loan Shark: Tax Compliance with Borrowing Constraints
    • Andreoni, James, ''IRS as Loan Shark: Tax Compliance with Borrowing Constraints,'' Journal of Public Economics 49 (1992), 35-46.
    • (1992) Journal of Public Economics , vol.49 , pp. 35-46
    • Andreoni, J.1
  • 7
    • 0001099198 scopus 로고    scopus 로고
    • Preference Parameters and Behavioral Heterogeneity: An Experimental Approach in the Health and Retirement Study
    • Barsky, Robert, Miles Kimball, Thomas Juster, and Matthew Shapiro, ''Preference Parameters and Behavioral Heterogeneity: An Experimental Approach in the Health and Retirement Study,'' Quarterly Journal of Economics 112 (1997), 537-579.
    • (1997) Quarterly Journal of Economics , vol.112 , pp. 537-579
    • Barsky, R.1    Kimball, M.2    Juster, T.3    Shapiro, M.4
  • 8
    • 0000157686 scopus 로고
    • A Theory of the Allocation of Time
    • Becker, Gary, ''A Theory of the Allocation of Time,'' Economic Journal 75 (1965), 493-517.
    • (1965) Economic Journal , vol.75 , pp. 493-517
    • Becker, G.1
  • 9
    • 84958803952 scopus 로고    scopus 로고
    • The Validity of Consumption Data: Are the Consumer Expenditure Survey, Interview and Diary Surveys Informative
    • in Charles Carroll, Thomas Crossley, and John Sabelhaus (eds.), (Chicago: University of Chicago Press, forthcoming)
    • Bee, Adam, Bruce D. Meyer, and James Sullivan, ''The Validity of Consumption Data: Are the Consumer Expenditure Survey, Interview and Diary Surveys Informative?'' in Charles Carroll, Thomas Crossley, and John Sabelhaus (eds.), Improving the Measurement of Consumer Expenditure (Chicago: University of Chicago Press, forthcoming).
    • Improving the Measurement of Consumer Expenditure
    • Bee, A.1    Meyer, B.D.2    Sullivan, J.3
  • 10
    • 80053266579 scopus 로고    scopus 로고
    • A Cautionary Tale about the Use of Administrative Data: Evidence from Age of Marriage Laws
    • Blank, Rebecca, Kerwin Charles, and James Sallee, ''A Cautionary Tale about the Use of Administrative Data: Evidence from Age of Marriage Laws,'' American Economic Journal: Applied Economics 1 (2009), 128-149.
    • (2009) American Economic Journal: Applied Economics , vol.1 , pp. 128-149
    • Blank, R.1    Charles, K.2    Sallee, J.3
  • 11
    • 84963014984 scopus 로고
    • Consumer Demand and the Life-Cycle Allocation of Household Expenditures
    • Blundell, Richard, Martin Browning, and Costas Meghir, ''Consumer Demand and the Life-Cycle Allocation of Household Expenditures,'' Review of Economic Studies 61 1994, 57-80.
    • (1994) Review of Economic Studies , vol.61 , pp. 57-80
    • Blundell, R.1    Browning, M.2    Meghir, C.3
  • 12
    • 21344483049 scopus 로고
    • Evidence on the Validity of Cross Sectional and Longitudinal Labor Market Data
    • Bound, John, Charles Brown, Greg Duncan, and Willard Rodgers, ''Evidence on the Validity of Cross Sectional and Longitudinal Labor Market Data,'' Journal of Labor Economics 12 (1994), 345-368.
    • (1994) Journal of Labor Economics , vol.12 , pp. 345-368
    • Bound, J.1    Brown, C.2    Duncan, G.3    Rodgers, W.4
  • 13
    • 70350116604 scopus 로고    scopus 로고
    • Measurement Error in Survey Data
    • in James Heckman and Edward Leamer (eds.), (New York: Elsevier Science, )
    • Bound, John, Charles Brown, and Nancy Mathiowetz, ''Measurement Error in Survey Data,'' in James Heckman and Edward Leamer (eds.), Handbook of Econometrics, vol. 5 (New York: Elsevier Science, 2001).
    • (2001) Handbook of Econometrics , vol.5
    • Bound, J.1    Brown, C.2    Mathiowetz, N.3
  • 14
    • 0032365684 scopus 로고    scopus 로고
    • How Important Is Precautionary Saving
    • Carroll, Chris, and Andrew Samwick, ''How Important Is Precautionary Saving?'' this REVIEW 80 (1998), 410-419.
    • (1998) this REVIEW , vol.80 , pp. 410-419
    • Carroll, C.1    Samwick, A.2
  • 15
    • 0001741880 scopus 로고
    • Tax Evasion and Tax Rates: An Analysis of Individual Returns
    • Clotfelter, Charles, ''Tax Evasion and Tax Rates: An Analysis of Individual Returns,'' this REVIEW 65 (1983), 363-373.
    • (1983) this REVIEW , vol.65 , pp. 363-373
    • Clotfelter, C.1
  • 18
    • 78649714000 scopus 로고    scopus 로고
    • Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
    • Engström, Per, and Bertil Holmlund, ''Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden,'' Applied Economics 41 (2009), 2419-2430.
    • (2009) Applied Economics , vol.41 , pp. 2419-2430
    • Engström, P.1    Holmlund, B.2
  • 19
    • 0002350053 scopus 로고
    • An Econometric Analysis of Income Tax Evasion and Its Detection
    • Feinstein, Jonathan, ''An Econometric Analysis of Income Tax Evasion and Its Detection,'' Rand Journal of Economics 22:1 (1991), 14-35.
    • (1991) Rand Journal of Economics , vol.22 , Issue.1 , pp. 14-35
    • Feinstein, J.1
  • 20
    • 34147157907 scopus 로고    scopus 로고
    • Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns
    • Feldman, Naomi, and Joel Slemrod, ''Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns,'' Economic Journal 117 (2007), 327-352.
    • (2007) Economic Journal , vol.117 , pp. 327-352
    • Feldman, N.1    Slemrod, J.2
  • 21
    • 0031751813 scopus 로고    scopus 로고
    • An Analysis of Sample Attrition in Panel Data: The Michigan Panel Study of Income Dynamics
    • Fitzgerald, John, Peter Gottschalk, and Robert Moffitt, ''An Analysis of Sample Attrition in Panel Data: The Michigan Panel Study of Income Dynamics,'' Journal of Human Resources 33 (1998), 251-299.
    • (1998) Journal of Human Resources , vol.33 , pp. 251-299
    • Fitzgerald, J.1    Gottschalk, P.2    Moffitt, R.3
  • 24
    • 84896386723 scopus 로고    scopus 로고
    • Using Panel Data to Exactly Estimate Income Underreporting of the Self-Employed
    • East Asian Bureau of Economic Research Labor Economics working papers
    • Gibson, John, Bonggeun Kim, and Chul Chung, ''Using Panel Data to Exactly Estimate Income Underreporting of the Self-Employed,'' East Asian Bureau of Economic Research Labor Economics working papers (2009).
    • (2009)
    • Gibson, J.1    Kim, B.2    Chung, C.3
  • 25
    • 46649106600 scopus 로고    scopus 로고
    • Entrepreneurship and the City
    • Harvard Institute of Economic Research discussion paper 2140
    • Glaeser, Edward, ''Entrepreneurship and the City,'' Harvard Institute of Economic Research discussion paper 2140 (2007).
    • (2007)
    • Glaeser, E.1
  • 26
    • 0039963398 scopus 로고
    • The Growth of Earnings Instability in the U.S. Labor Market
    • Brookings Papers on Economic Activity
    • Gottschalk, Peter, and Robert Moffitt, ''The Growth of Earnings Instability in the U.S. Labor Market,'' Brookings Papers on Economic Activity (1994), 217-272.
    • (1994) , pp. 217-272
    • Gottschalk, P.1    Moffitt, R.2
  • 27
    • 0036219398 scopus 로고    scopus 로고
    • Consumption over the Life Cycle
    • Gourinchas, Pierre-Olivier, and Jonathan Parker, ''Consumption over the Life Cycle,'' Econometrica 70:1 (2002), 47-89.
    • (2002) Econometrica , vol.70 , Issue.1 , pp. 47-89
    • Gourinchas, P.-O.1    Parker, J.2
  • 28
    • 33847641832 scopus 로고    scopus 로고
    • Life-Cycle Variation in the Association between Current and Lifetime Earnings
    • Haider, Steven, and Gary Solon, ''Life-Cycle Variation in the Association between Current and Lifetime Earnings,'' American Economic Review 96 (2006), 1308-1320.
    • (2006) American Economic Review , vol.96 , pp. 1308-1320
    • Haider, S.1    Solon, G.2
  • 29
    • 0033858813 scopus 로고    scopus 로고
    • Does Entrepreneurship Pay? An Empirical Analysis of the Returns to Self-Employment
    • Hamilton, Barton H., ''Does Entrepreneurship Pay? An Empirical Analysis of the Returns to Self-Employment,'' Journal of Political Economy 108 (2008), 604-631.
    • (2008) Journal of Political Economy , vol.108 , pp. 604-631
    • Hamilton, B.H.1
  • 30
    • 2542442925 scopus 로고    scopus 로고
    • Liquidity Constraints, Household Wealth, and Entrepreneurship
    • Hurst, Erik, and Annamaria Lusardi, ''Liquidity Constraints, Household Wealth, and Entrepreneurship,'' Journal of Political Economy 112 (2004), 319-347.
    • (2004) Journal of Political Economy , vol.112 , pp. 319-347
    • Hurst, E.1    Lusardi, A.2
  • 32
    • 57549085177 scopus 로고    scopus 로고
    • An Estimate of Self Employment Income Underreporting in Finland
    • Johansson, Edvard, ''An Estimate of Self Employment Income Underreporting in Finland,'' Nordic Journal of Political Economy 31:1 (2005), 99-109.
    • (2005) Nordic Journal of Political Economy , vol.31 , Issue.1 , pp. 99-109
    • Johansson, E.1
  • 33
    • 84881053688 scopus 로고    scopus 로고
    • The Earned Income Tax Credit and Reported Self-Employment Income
    • LaLumia, Sara, ''The Earned Income Tax Credit and Reported Self-Employment Income,'' National Tax Journal 62 (2009), 191-217.
    • (2009) National Tax Journal , vol.62 , pp. 191-217
    • LaLumia, S.1
  • 34
    • 79956282103 scopus 로고    scopus 로고
    • Was There Really a Hawthorne Effect at the Hawthorne Plant? An Analysis of the Original Illumination Experiments
    • NBER working paper 15016
    • Levitt, Steve, and John List, ''Was There Really a Hawthorne Effect at the Hawthorne Plant? An Analysis of the Original Illumination Experiments,'' NBER working paper 15016 (2009).
    • (2009)
    • Levitt, S.1    List, J.2
  • 35
    • 79951678295 scopus 로고    scopus 로고
    • The Under-Reporting of Transfers in Household Surveys: Its Nature and Consequences
    • Harris School working paper 09.03
    • Meyer, Bruce, Wallace K. C. Mok, and James Sullivan, ''The Under-Reporting of Transfers in Household Surveys: Its Nature and Consequences,'' Harris School working paper 09.03 (2009).
    • (2009)
    • Meyer, B.1    Mok, W.K.C.2    Sullivan, J.3
  • 36
    • 0040080308 scopus 로고    scopus 로고
    • The Returns to Entrepreneurial Investment: A Private Equity Premium Puzzle
    • Moskowitz, Tobias J., and Annette Vissing-Jorgensen, ''The Returns to Entrepreneurial Investment: A Private Equity Premium Puzzle?'' American Economic Review 92 (2002), 745-778.
    • (2002) American Economic Review , vol.92 , pp. 745-778
    • Moskowitz, T.J.1    Vissing-Jorgensen, A.2
  • 37
    • 38249023501 scopus 로고
    • An Expenditure Based Estimate of Britain's Black Economy
    • Pissarides, Christopher, and Guglielmo Weber, ''An Expenditure Based Estimate of Britain's Black Economy,'' Journal of Public Economics 39:1 (1989), 17-32.
    • (1989) Journal of Public Economics , vol.39 , Issue.1 , pp. 17-32
    • Pissarides, C.1    Weber, G.2
  • 38
    • 84976484654 scopus 로고    scopus 로고
    • Is the Consumer Expenditure Survey Representative by Income
    • in Charles Carroll, Thomas Crossley, and John Sabelhaus (eds.), (Chicago: University of Chicago Press, forthcoming)
    • Sabelhaus, John, David Johnson, Stephen Ash, David Swanson, Thesia Garner, John Greenlees, and Steve Henderson, ''Is the Consumer Expenditure Survey Representative by Income?'' in Charles Carroll, Thomas Crossley, and John Sabelhaus (eds.), Improving the Measurement of Consumer Expenditure (Chicago: University of Chicago Press, forthcoming).
    • Improving the Measurement of Consumer Expenditure
    • Sabelhaus, J.1    Johnson, D.2    Ash, S.3    Swanson, D.4    Garner, T.5    Greenlees, J.6    Henderson, S.7
  • 40
    • 0036328338 scopus 로고    scopus 로고
    • Profiles of Tax Noncompliance among the Self Employed in Canada: 1969-1992
    • Schuetze, Herb, ''Profiles of Tax Noncompliance among the Self Employed in Canada: 1969-1992,'' Canadian Public Policy 28 (2002), 219-237.
    • (2002) Canadian Public Policy , vol.28 , pp. 219-237
    • Schuetze, H.1
  • 41
    • 0000341198 scopus 로고
    • An Empirical Test for Tax Evasion
    • Slemrod, Joel, ''An Empirical Test for Tax Evasion,'' this REVIEW 67 (1985), 232-238.
    • (1985) this REVIEW , vol.67 , pp. 232-238
    • Slemrod, J.1
  • 42
    • 34547258803 scopus 로고    scopus 로고
    • Cheating Ourselves: The Economics of Tax Evasion
    • Slemrod, Joel, ''Cheating Ourselves: The Economics of Tax Evasion,'' Journal of Economic Perspectives 21:1 (2007), 25-48.
    • (2007) Journal of Economic Perspectives , vol.21 , Issue.1 , pp. 25-48
    • Slemrod, J.1
  • 43
    • 0026956612 scopus 로고
    • Intergenerational Income Mobility in the United States
    • Solon, Gary, ''Intergenerational Income Mobility in the United States,'' American Economic Review 82 (1992), 393-408.
    • (1992) American Economic Review , vol.82 , pp. 393-408
    • Solon, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.