Employers deliberately under-record hours worked, again limiting tax liabilities and enabling them to pay less than the minimum wage.

This is necessary because old mechanical meters under-record to varying degrees (typically 3 to 15%) which inevitably reduces revenue to the water undertaking.

Most flow data on foreign immigration in the countries of Central and Eastern Europe refer to permanent immigrants; thus they considerably under-record total flows.

The last made up only some 2% of the sector as a whole (in terms of both employment and value-added), though its importance may be understated given the tendency to under-record arms sales.

It is further argued that whereas earlier factory directors had incentives to exaggerate the scale of plan fulfilment to maximise their bonuses, now there were large incentives to under-record production to avoid taxation.

Moreover, while they do show that official statistics tend to underestimate the amount of crime, it is likely that victim studies also under-record the amount - mostly because people can only report having been victims of crime if they know that they have been victimised.

The available demographic data may also under-record Roma and Travellers especially when group affiliation is established through ethnic or linguistic self-identification, because the social stigma and negative stereotypes associated with the Roma and Traveller identity can lead to refusal to identify openly with the group.