Kukk, Merike; Staehr, Karsten - Majandusteaduskond, Tallinna Tehnikaülikool - 2014
underreporting and possibly tax evasion by the self-employed. This paper is the first to investigate the importance of the way in … which self-employed households are identified. Using household budget data from Estonia, the underreporting by self … indicator of income underreporting than the reported employment status. The results may facilitate better governance by helping …