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Зеркальное отображение [Apr. 5th, 2010|04:15 pm]
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As income underreporting is not observable by definition, we use data on reported consumption and income to infer tax evasion. Under the permanent income hypothesis, current consumption should equal a share of permanent income. Assuming that consumption expenditures are fully reported, the discrepancy between consumption and income, which we call the consumption-income gap, indicates that households underreport a portion of their income.

Надо ли понимать, что растущая savings rate в USA есть не что иное, как фиктивные доходы, которые нельзя потратить? Income overreporting?

Почти шутка.
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