Even among the filers, most of the non-salaried underreport
their income significantly.
For the United States, Hurst, Li, and Pugsley (2014) also document that households consistently underreport
self-employment income in both tax returns and household surveys.
Prior survey studies indicate that auditors often underreport
time in order to obtain more favorable performance evaluations (Sweeney and Pierce, 2006; Akers and Eaton, 2003; Donnelly et at.
Given that audit probabilities vary significantly based on whether taxpayers underreport
tax on their returns, these models should be revised to reflect the conditional nature of audit probability from the taxpayers' perspective.
It appears that several teams underreport
the market value of the RSN revenue received by tens of millions of dollars and, in one case at least, this underreporting appears to exceed $100 million by a substantial margin.
Medical examiners and appointed coroners are less likely to underreport
suicides than are elected coroners, according to a new study from Temple University.
Government Accountability Office (GAO) has found that while workplace injuries have steadily decreased since 1992, employers and workers frequently underreport
work-related injuries and illnesses, calling into question the accuracy of data annually compiled by the U.
The country's chief tax collector admits that Vietnamese workers in foreign branch plants still routinely underreport
income, crediting "rising awareness of tax obligations prompted by WTO accession" for the record payment.
Due to the lack of reliable accounting, cablers across the country underreport
the number of subscribers they serve, cutting subscription payouts to broadcasters and tax revenues for the government.
Furthermore, people tend to underreport
smoking, which is increasingly being seen as a socially undesirable behavior.
Data collected by MRC Human Nutrition Research showed that children underreport
their energy intake by between 15-22% (increasing with age).
A drug was assigned omitted-pharmacy underreport
status if that drug name did not appear in the pharmacy data.