English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Zendy Plus

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Zendy Tools

Zendy Open

This article utilizes an expenditure survey-based data set that is rich in terms of observable characteristics to estimate the ‘income gap’ (defined to be one minus the proportion of reported to true income) of the self-employed in Great Britain. It also estimates the evasion response of the individual characteristics of the self-employed. It emerges that self-employed report, on average, around 80.4% of their income to the tax authority, which translates into an income-gap of 19.6% which varies significantly by sex, age, and region. In particular, male self-employed taxpayers under-report more than female ones, and they, in general, become more compliant as they age. Particular emphasis is paid to verifying that the income gap observed cannot be explained by other reasons than under-reporting. (JEL codes: H26, O17, D12, E26)

Self-Employment Income Gap in Great Britain: How Much and Who?