A (local) survey on income carried out in the city of Modena in 2002 generated four categories of units: interviewees, refusals, noncontacts, and sometimes unused reserves. In this study, all units were matched with their corresponding records in the Ministry of Finance 2002 databases for fiscal incomes of 2001 and the 2001 Census. Considering all four categories, participation increased by education level and activity status, while it decreased among low or high incomes. Considering interviewees only, over- and under-reporting, as well as measurement errors, were investigated by comparing the surveyed income with fiscal income. Age and level of income were the main covariates affecting the behaviours of taxpayers.

Lalla, M. e M., Cavicchioli. "Nonresponse and measurement errors in income: matching individual survey data with administrative tax data" Working paper, DEMB WORKING PAPER SERIES, Dipartimento di Economia Marco Biagi - Università di Modena e Reggio Emilia, 2020. https://doi.org/10.25431/11380_1199702

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