Do the self-employed underreport their income? Evidence from Japanese panel data

IF 2.6 3区经济学 Q1 ECONOMICS

Journal of the Japanese and International Economies Pub Date : 2023-03-01 DOI:10.1016/j.jjie.2022.101244

Takeshi Niizeki , Junya Hamaaki

引用次数: 0

Abstract

This paper examines to what extent self-employed households underreport their income to tax authorities in Japan. To this end, we employ the so-called expenditure-based approach, which essentially compares the current expenditure of self-employed and wage earner households while controlling for their income, net worth, and household characteristics. Using Japanese household-level panel data for the period 2009−2019, we find that the self-employed possibly underreport their income by 33.0–36.4%. Our findings are also robust to the different preferences (degree of risk-loving, time discount rates, etc.), planned retirement age, and degree of measurement error in expenditure between the self-employed and wage earners.

查看原文本刊更多论文

个体经营者少报收入吗？来自日本面板数据的证据

本文考察了日本个体经营户向税务机关少报收入的程度。为此，我们采用了所谓的基于支出的方法，基本上比较了自营职业者和工薪家庭的当前支出，同时控制了他们的收入、净值和家庭特征。使用2009-2019年日本家庭层面的面板数据，我们发现个体经营者可能少报了33.0–36.4%的收入。我们的研究结果也对个体经营者和工薪阶层的不同偏好（风险偏好程度、时间贴现率等）、计划退休年龄和支出计量误差程度具有稳健性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of the Japanese and International Economies Multiple-

CiteScore

5.10

自引率

6.90%

发文量

期刊介绍： The Journal of the Japanese and International Economies publishes original reports of research devoted to academic analyses of the Japanese economy and its interdependence on other national economies. The Journal also features articles that present related theoretical, empirical, and comparative analyses with their policy implications. Book reviews are also published.