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2023 | 15 | nr 1 | 1--29
Tytuł artykułu

Estimate of the Underground Economy in Poland Based on Household Expenditures and Incomes

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
We estimate the size of income underreporting in Poland by following and extending the consumption method of Pissarides and Weber (1989). Our study shows that underreporting of income occurs among households with income from self-employment. We do not find any significant underreporting activity by the employees working in the private sector. The main findings indicate that roughly one-fourth of the total income of self-employed households is not reported in Poland. This share varies between 20 to 30 percent from 2005 to 2017 with a decreasing trend. (original abstract)
Rocznik
Tom
15
Numer
Strony
1--29
Opis fizyczny
Twórcy
  • University of Warsaw, Poland
  • University of Łódź, Poland; CASE - Center for Social and Economic Research
Bibliografia
  • [1] Albarea A., Bernasconi M., Marenzi A., Rizzi D., (2020), Income underreporting and tax evasion in Italy: Estimates and distributional effects, Review of Income and Wealth 66(4), 904-930.
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  • [5] Central Statistical Office (Główny Urząd Statystyczny), (2018), Zeszyt metodologiczny. Badanie budżetów gospodarstw domowych, GUS, Warszawa.
  • [6] Central Statistical Office (Główny Urząd Statystyczny), (2019), Praca nierejestrowana w Polsce w 2017 r., GUS, Warszawa.
  • [7] Dybka P., Kowalczuk M., Olesiński B., Torój A., Rozkrut M., (2019), Currency Demand and Mimic Models: Towards a Structured Hybrid Method of Measuring the Shadow Economy, International Tax and Public Finance 26(1), 4-40.
  • [8] Ekici T., Besim M., (2016), A measure of the shadow economy in a small economy: Evidence from household-level expenditure patterns, Review of Income and Wealth 62(1), 145-160.
  • [9] Engström P., Holmlund B., (2009), Tax evasion and self-employment in a high-tax country: evidence from Sweden, Applied Economics 41(19), 2419-2430.
  • [10] Feige E., (1990), Defining and Estimating Underground and Informal Economies: The New Institutional Economics Approach, World Development 18(7), 9891002.
  • [11] Hurst E., Li G., Pugsley B., (2014), Are Household Surveys Like Tax Forms: Evidence from Income Underreporting of the Self Employed, The Review of Economics and Statistics 96(1), 19-33.
  • [12] Johansson E., (2000), An Expenditure-Based Estimation of Self-Employment Income Underreporting in Finland, Swedish School of Economics and Business Administration, Working papers 433.
  • [13] Kim B., Gibson J., Chung C., (2017), Using panel data to estimate income under-reporting of the self-employed, Manchester School 85(1), 41-64.
  • [14] Kukk M., Staehr K., (2014), Income Underreporting by Households with Business Income: Evidence from Estonia, Post-Communist Economies 26(2), 257-76.
  • [15] Kukk M., Staehr K., (2017), Identification of households prone to income underreporting: employment status or reported business income?, Public Finance Review 45(5), 599-627.
  • [16] Kukk M., Paulus A., Staehr K., (2020), Cheating in Europe: underreporting of self-employment income in comparative perspective, International Tax and Public Finance 27, 363-390.
  • [17] Lichard T., Hanousek J., Filer R.K., (2021), Hidden in plain sight: using household data to measure the shadow economy, Empirical Econonomics 60, 1449-1476.
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  • [19] Majchrowska A., Strawiński P., Konopczak K., Skierska A., (2014), Why are women paid less than men? An investigation into gender wage gap in Poland, University of Warsaw, Faculty of Economic Sciences Working Papers No: 31/2014(148).
  • [20] Mazur T., Bach D., Juźwik A., Czechowicz I., Bieńkowska J., (2019), Raport na temat wielkości luki podatkowej w podatku VAT w Polsce w latach 2004-2017. MF Opracowania i Analizy, No 3-2019.
  • [21] Myck M., Najsztub M., (2015), Data and Model Cross-Validation to Improve Accuracy of Microsimulation Results: Estimates for the Polish Household Budget Survey, International Journal of Microsimulation 8(1), 33-66.
  • [22] Nygârd O. E., Slemrod J., Thoresen T. O., (2019), Distributional implications of joint tax evasion, The Economic Journal 129(620), 1894-1923.
  • [23] Owsiak S., (2016), System podatkowy Polski w okresie transformacji - próba oceny, Annales Universitatis Mariae Curie-Skłodowska Lublin - Polonia L(H), 15-27.
  • [24] Paulus A., (2015), Income underreporting based on income expenditure gaps: Survey vs tax records (No. 2015-15), ISER Working Paper Series.
  • [25] Pissarides A., Weber G., (1989), An Expenditure-Based Estimate of Britain's Black Economy, Journal of Public Economics 39(1), 17-32.
  • [26] Schmutz F., (2018), Income underreporting by the self-employed in Switzerland: An international comparison, FinanzArchiv/Public Finance Analysis 74(4), 481534.
  • [27] Schneider F., (2005), Shadow economies around the world: What do we really know?, European Journal of Political Economy 21, 598-642.
  • [28] Schuetze H. J., (2002), Profiles of Tax Non-Compliance Among the Self-Employed in Canada: 1969 to 1992, Canadian Public Policy/Analyse de Politiques, 219238.
  • [29] Slemrod J., Weber C., (2012), Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy, Tax Public Finance 19(1), 25-53.
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  • [31] Special Eurobarometer 498, (2020), Undeclared Work in the European Union, European Union, available at: https://europa.eu/eurobarometer/surveys/ detail/2250.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171664905

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