preferences are the same for self-employed and wage earner households. Thanks to our rich data, we are able to test this …

distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper … countries and data sources before. We use the German Socioeconomic Panel and the Taxpayer Panel, estimating food, housing cost …