This paper offers estimates of the underreporting of income by self-employed workers using the Spanishhousehold surveys over the period 2006-2009. We use the well-known model by Pissarides and Weber (1989)but extending its interpretation for admitting also the (lower) concealment of income by...

This paper analyses the role played by the fiscal equalisation scheme in determining sub-national public borrowing in decentralised countries. We show theoretically how the regional income redistribution modifies the intertemporal budget constraint of the regions and discuss the conditions under...