Lichard, Tomas; Hanousek, Jan; Filer, Randall K. - Department of Economics, Hunter College - 2012
separation enables the estimation of consumption-income gaps for both underreporting and truthful households. This avoids the …We develop an estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying …-employed underreport income whereas wage and salary workers do not is likely to fail in countries where employees are often paid under the …