This study investigates the income of self-employed based on the panel Labour Markets and Social Security of the …

Based on income tax data, statistical information can be compiled on self-employed and business start-ups by field of …, approx. one million are old age pensioners (with additional income from self-employment) and two million part-time self …-employed (i.e. with secondary income). 1.6 million self-employed operate in the liberal pro-fessions, thereof 57 % as main …

This study analyses income determinants of freelancers (liberal professio nals) from a microeconomic perspective. In … the microeconometric approach. The results are compared also to multinomial logit results and a simple OLS estimation. In …

There is a large literature showing that the self-employed underreport their income to tax authorities. In this paper …, we quantify the extent to which the self-employed also systematically underreport their income in U.S. household surveys …. To do so, we use the Engel curve describing the relationship between income and expenditures of wage and salary workers …