Tax evasion and measurement error: An econometric analysis of survey data linked with tax records
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- Anikó Bíró & Daniel Prinz & László Sándor, 2021. "The minimum wage, informal pay and tax enforcement," IFS Working Papers W21/41, Institute for Fiscal Studies.
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- Nerijus Cerniauskas & Alain Jousten, 2020. "Statutory, Effective and Optimal Net Tax Schedules in Lithuania," Bank of Lithuania Working Paper Series 72, Bank of Lithuania.
- Ana Cinta G. Cabral & Norman Gemmell & Nazila Alinaghi, 2021. "Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 284-322, April.
- Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
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- Nicolas Gavoille & Anna Zasova, 2021. "What we pay in the shadow: Labor tax evasion, minimum wage hike and employment," SSE Riga/BICEPS Research Papers 6, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
- Odd E Nygård & Joel Slemrod & Thor O Thoresen, 2019.
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- Odd Erik Nygård & Joel Slemrod & Thor Olav Thoresen, 2016. "Distributional Implications of Joint Tax Evasion," CESifo Working Paper Series 5915, CESifo.
- Paulus, Alari, 2015. "Income underreporting based on income-expenditure gaps: survey vs tax records," ISER Working Paper Series 2015-15, Institute for Social and Economic Research.
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This paper has been announced in the following NEP Reports:- NEP-EUR-2015-05-09 (Microeconomic European Issues)
- NEP-IUE-2015-05-09 (Informal & Underground Economics)
- NEP-PBE-2015-05-09 (Public Economics)
- NEP-PUB-2015-05-09 (Public Finance)
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