Entrepreneurial activity differs substantially across countries. While cultural differences have often been proposed as an explanation, measuring a country's cultural characteristics suffers from various problems. In this paper, we test the hypothesis that cultural factors influence...

"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 systematically underreport their income to U.S. household surveys. To do so, we use the Engel curve describing the...