functional form assumptions in previous PW applications. The estimated sizes of income underreporting in absolute monetary … amounts are almost constant over reported income levels, whereas previous studies have assumed that the underreporting is … proportional to income. …

data from Statistics Canada's Survey of Household Spending. According to our results, Quebec's underground economy amounted … Lacroix (2009) using very different estimation methods and data. -- underground economy ; demand system ; household behavior … ; generalized method of moments ; tax evasion ; income from self-employment …

data from Statistics Canada's Survey of Household Spending. According to our results, Quebec's underground economy amounted …

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 …

compliance, the decision to under-report income is no longer based on expected profits maximisation and thus the tax compliance …