In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by utilizing unique register-based consumption measures from the Swedish and Finnish mandatory registers for pleasure boats. Our main contributions are twofold: i) The PW method...

Process benefit scores indicates that time with own children is preferred before all other activities, closely followed by market work. The trade-off between parents time with their own kids and market work, and its dependence on out-of-home day-care is analyzed in a simultaneous equation...