Construct · 1 fields · 1 citations

third-party reporting: a standalone construct

One name. One construct. A landmark on the map.

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third-partyreporting1 CONSTRUCTThird-party reportingKLEVEN · PUBLIC ECONOMICS

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Public economics

income reported to tax authorities by employers or banks, which nearly eliminates evasion compared with self-reported income.

In public economics, third-party reporting refers to income reported to tax authorities by employers or banks, which nearly eliminates evasion compared with self-reported income. This meaning comes from Kleven et al. (2011) in Econometrica.[1]

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References

  1. Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., & Saez, E. (2011). Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark. Econometrica, 79(3), 651-692. https://doi.org/10.3982/ecta9113

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