How Vulnerable are the Self-Employed? Evidence from Ugandan Small-Scale Entrepreneurs

Who Are the Self-Employed?

S or entrepreneurship, is commonly held to provide an important avenue for individuals to advance up the income ladder. For some, it may provide a better route than paid employment, while for others, who may be disadvantaged when pursuing paid employment, it may provide the only route.1 The perceived importance of selfemployment is reflected in government programs such as the U.S. Small Busines...

Who are the Entrepreneurs? Evidence from Taxpayer Data

How does the definition of “entrepreneur” affect research results? We use a 12-year panel of individual tax returns to investigate the relationship of the definition of business form to the personal characteristics of entrepreneurs. Tax returns present multiple indicators of business activity—schedule C, partnerships, subchapter S corporations, etc. We document the extent to which various forms...

Online Robustness Appendix to “Are Household Surveys Like Tax Forms: Evidence from the Self Employed”

Are Household Surveys Like Tax Forms: Evidence from Income Underreporting of the Self-Employed*

There is a large literature showing that the self-employed underreport their income to tax authorities. In this paper, we quantify the extent to which the self-employed also systematically underreport their income in U.S. household surveys. To do so, we use the Engel curve describing the relationship between income and expenditures of wage and salary workers to infer the actual income, and thus...

Entrepreneurship Financing and Nation Building in Nigeria: Evidence from Agricultural Small and Medium Scale Enterprises

An attempt has been made in this study to examine the relationship between entrepreneurship financing from the perspective of agricultural small and medium scale enterprises and nation building in Nigeria from 1990 to 2017. Data were collected from the Central Bank of Nigeria Statistical Bulletin with the application of Autoregressive Distributed Lagged and Bounds test to address the objective ...