"This article utilizes an exact match file between the 1978 March [U.S.] Current Population Survey and administrative records from the Social Security Administration to analyze errors in the reporting of annual income using nonparametric methodology.... Three new findings are of interest: there is higher measurement error in cross-sectional samples than in panels. The negative relationship between measurement error and earnings is driven largely by overreporting among low earners. Median response errors are not related to earnings."
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