The Estimation of Self-Employment Income Underreporting and the Evaluation of Real Income Distribution in Taiwan
| Autor: | Ting-Yu Hsieh, 謝婷伃 |
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| Rok vydání: | 2013 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 101 The data of The Survey of Family Income and Expenditure (SFIE) of Taiwan is heavily used to establishing government welfare policies as well as studying the income distribution of Taiwan in many academic researches. However, Zeng(2010) posed two questions about the SFIE data: one is the insufficient samples of SFIE and the other is the representation of samples. Therefore, it is very important to recognize whether the SFIE data reflects the real Taiwan’s household income or not. In a previous study by Lu (2011), he estimated the degree of underreporting income of SFIE based on the expenditure-based approach for the years of 2005 and 2009. However, Lu did not use the revised income data to analyze the real income distribution in Taiwan. This study extends the work of Lu (2011) to examine the underreporting income from 2001 to 2010 and further use the revised real income data to calculate the index of income distribution in Taiwan. Both the index of Gini coefficient and the ratio of top 20% to lowest 20% income are estimated and compared with the index of unrevised income distribution. The result shows that the average rate of underreporting income is from 4% to 36% during the 10 years period which is consistent with our hypothesis that compared to the employed households, self-employed households are more likely to conceal their real income. The estimated underreporting incomes were more than ten billion NT. dollars within 10 years, which means every household averagely underreported NT. 25,500. The results also show that the rich and the white-collar are more likely to underreport their income than the poor and the blue-collar do, respectively. Finally, the distribution of adjusted income is more unequal than that of reported income. The ratio of top 20% to lowest 20% is increased from 4.91 to 5.00, whereas Gini Coefficient is from 0.307 to 0.313. In sum, it is for sure that the problem of income underreporting in Taiwan does exist, and the distribution of income becomes more unequal after evaluating the adjusted income. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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