Concepedia

Income Underreporting

Income Underreporting is a form of tax evasion in which an individual or entity deliberately reports taxable income at a level lower than what is actually earned, thereby reducing tax liability through false or incomplete disclosure to tax authorities.

45

Publications

2.2K

Citations

101

Authors

80

Institutions

Publications per year

2017–2026

8

Variants

Underreporting Of Income

Parents

Publications

45

Honesty and Evasion in the Tax Compliance Game

Brian Erard, Jonathan S. Feinstein · The RAND Journal of Economics · 1994 · 330 citations

, , +17

Are Household Surveys Like Tax Forms? Evidence from Income Underreporting of the Self-Employed

Erik Hurst, Geng Li, Benjamin Pugsley · The Review of Economics and Statistics · 2013 · 289 citations · Full text

, , +15

Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden

Bertil Holmlund, Per Engström · 2011 · 136 citations · Full text

, , +12

THE DISTRIBUTION OF INCOME TAX NONCOMPLIANCE

Andrew Johns, Joel Slemrod · National Tax Journal · 2010 · 130 citations

, , +15

Audit selection and income tax underreporting in the tax compliance game

James Alm, Roy Bahl, Matthew N. Murray · Journal of Development Economics · 1993 · 91 citations

, , +16

1–5 of 45

Authors

101

  1. AP
    Alari Paulus

    University of Essex, United Kingdom

    3 publications · 72 citations

    3

    h-index

  2. JS
    Joel Slemrod

    University of Michigan, United States

    3 publications · 179 citations

    3

    h-index

  3. MK
    Merike Kukk

    Tallinn University of Technology, Estonia

    2 publications · 83 citations

    2

    h-index

  4. JA
    James Alm

    Tulane University, United States

    2 publications · 132 citations

    2

    h-index

  5. EH
    Erik Hoelzl

    University of Vienna, Austria

    2 publications · 66 citations

    2

    h-index

1–5 of 101

Institutions

80

  1. Uppsala University

    Uppsala, Sweden

    3 h-index

    6 publications

    488 citations

  2. Federal Reserve Board of Governors

    Washington D.C., United States

    2 h-index

    2 publications

    310 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    3 publications

    111 citations

  4. IZA - Institute of Labor Economics

    Bonn, Germany

    2 h-index

    3 publications

    111 citations

  5. Tallinn University of Technology

    Tallinn, Estonia

    2 h-index

    2 publications

    83 citations

  6. Federal Reserve

    Washington D.C., United States

    2 h-index

    2 publications

    310 citations

  7. University of Chicago

    Chicago, United States

    2 h-index

    3 publications

    331 citations

  8. University of Michigan

    Ann Arbor, United States

    2 h-index

    2 publications

    158 citations

1–8 of 80

Venues

  1. Econstor (Econstor)

    Repository · 4 publications · 70 citations

    4

    h-index

  2. National Tax Journal

    NTJ · 3 publications · 216 citations

    3

    h-index

  3. SSRN Electronic Journal

    Repository · 3 publications · 182 citations

    3

    h-index

  4. Accounting and Finance

    1 publications · 28 citations

    1

    h-index

  5. The Economic Journal

    1 publications · 28 citations

    1

    h-index

1–5