Majandusteaduskonna teadusseminar 12. novembril
- Aeg:12.11.14 - 12.11.14
Majandusteaduskonna teadusseminar "Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?" 12. novembril kell 16.00 ruumis SOC-314.
Seminar on inglise keeles.
“Seminar of the Department of Finance and Economics”, Wednesday November 12, 16:00-17:00 in room SOC-314, TSEBA.
Merike Kukk, TSEBA, will present her recent paper (Co-author: Karsten Staehr):
Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?
Abstract: This paper is a follow-up of the article “Income Underreporting by Households with Business Income: Evidence from Estonia” which was published in Post-Communist Economies, 2014, Vol. 26, No. 2, pp. 257–276, and which estimates the extent of income underreporting in Estonia. This paper is the first to investigate the importance of the way in which the self-employed are identified. Using household budget data from Estonia, the underreporting by self-employed households is computed using different identification methods. The share of unreported income is estimated to be substantially larger when self-employed households are identified using their share of reported business income than when they are identified using their employment status. Further analysis combines the different identification methods and the results show that the employment status provides no information on underreporting when the share of business income is controlled for. The share of reported business income is clearly the most informative indicator of underreporting.
The seminar is held in English. Copies of the paper will be available at the seminar.
Everyone is welcome. Please feel free to share this invitation!
Questions regarding the seminar can be addressed to Karsten Staehr, karsten dot staehr at ttu dot ee
Future seminars: Monday 3 Dec.: Luigi Bonatti (Trento University); Wednesday 10 Dec.: Robert Kitt