Mierzenie skali ukrytych dochodów z wykorzystaniem danych z badania gospodarstw domowych. Metodyka, wnioski i wyzwania
Measuring the Scale of Hidden Income Using Household Survey Data: Methodology, Findings and Challenges

Author(s): Aleksandra Kolasa
Subject(s): Public Finances, Socio-Economic Research
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: shadow economy; income underreporting; Pissarides and Weber method; household budget surveys
Summary/Abstract: This chapter offers a review of methods for estimating income misreporting based on household survey data. It begins by explaining the approach developed by Pissarides and Weber, followed by a detailed discussion of its subsequent modifications and extensions. Key methodological challenges are addressed, including the identification of risky households, the selection of appropriate expenditure categories for comparison, techniques for approximating permanent income, and the interpretation of the resulting estimates. Additionally, the chapter presents recent methodological advances, such as the inclusion of multiple groups of risky households, accounting for heterogeneity in underreporting across income categories, and the use of administrative data to improve estimation accuracy. The chapter concludes with a review of the most significant empirical applications of this method, with particular emphasis on studies related to Poland.

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