This paper estimates income tax underreporting for the case of Germany, by income category and along the income … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper … quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive …

This paper estimates income tax underreporting for the case of Germany, by income category and along the income … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper … quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive …

We investigate whether rising income disparity contributes to the proliferation of shadow economic activities in … to study the effects of income inequality on the shadow economy in both the short- and the long-run. Our results show … that the Nigerian shadow economy responds positively to increases in income inequality, especially in the short run. We …

How does income inequality impact the propensity for and levels of formal and informal household debt? This paper … as well as a zero-inflated Poisson model are employed, and inequality is measured by a household relative deprivation … small-scale ventures and household financial security and a keeping-up effect- through hire purchase of furniture and …

Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to … Household Living Standard Surveys 2010, 2012, 2014, and 2016 and the expenditure-based approach pioneered by Pissarides and … income sources, and then uses a static microsimulation SOUTHMOD model to estimate the impact of income under-reporting on the …

distributional implications. We compare a large panel data sample of personal income tax returns in 2006-2010 (incomes earned in 2005 …-2009) with data from the European Union Survey of Income and Living Conditions of the same years. We show that the deviation of … incomes between the two data sources is greater in the case of farming and self-employment income. Based on these findings we …

purposes. The supplier reduces his tax burden by underreporting income, whereas the consumer gains from buying a non … evaders on both sides of the market are found in the income distribution and how the financial gain is split between the …. Results clearly suggest that the tax-evasion-controlled estimate of income inequality in Norway exhibits more income …

tax purposes. The supplier reduces his tax burden by underreporting income, whereas the consumer gains from buying a non … evaders on both sides of the market are found in the income distribution and how the financial gain is split between the …. Results clearly suggest that the tax-evasion-controlled estimate of income inequality in Norway exhibits more income …