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Taxation

Selected Works

Colin C Williams

2019

Development studies

Articles 1 - 6 of 6

Full-Text Articles in Business

Shadow Economy: Definitions, Terms And Theoretical Considerations, Colin C. Williams May 2019

Shadow Economy: Definitions, Terms And Theoretical Considerations, Colin C. Williams

Colin C Williams

The last decades, many scholars highlighted the shadow economic activities, regarding their disadvantages (unemployment, impoverishment etc) and advantages (intensifies competition, flexibility in employment etc). During the financial crisis, informal activities rose in noisy way, which triggered the development of special definitions to describe a wide range of actions which in turn have gradually configured and updated the content of the shadow economy term. In this paper we present the theoretical background of the shadow economy term, by selecting the main worldwide literature published from 1973 to 2018. Many studies have tried to definite the shadow economy term but none has …


Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Executive Summary, Colin C. Williams Mar 2019

Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Executive Summary, Colin C. Williams

Colin C Williams

The Platform seminar provided participants with an opportunity to reflect on existing practices, tools and
approaches that deal with undeclared work in the agricultural sector in Europe. Discussions focused on methods
and tools for the prevention and deterrence of undeclared work in the agricultural sector and Platform members,
observers and social partners played an active and central role in the day.


Tackling Undeclared Work In The Agricultural Sector: A Learning Resource, Colin C. Williams Mar 2019

Tackling Undeclared Work In The Agricultural Sector: A Learning Resource, Colin C. Williams

Colin C Williams

On 24 January 2019, the European Platform Tackling Undeclared Work organised a seminar in Brussels on Tackling undeclared work in the agricultural sector, with a focus upon seasonal workers and horticulture. The seminar brought together Platform members or designated representatives from EU Member States (MS) representing labour inspectorates and social security, tax and customs authorities, and national and European social partner representatives from the agricultural sector. The intention was to provide participants with an opportunity to engage in mutual learning and exchange knowledge on how to tackle undeclared work in the agricultural sector and transform undeclared into declared work. Participants …


Diagnostic Report On Undeclared Work In Bosnia And Herzegovina: A Preliminary Report, Colin C. Williams Mar 2019

Diagnostic Report On Undeclared Work In Bosnia And Herzegovina: A Preliminary Report, Colin C. Williams

Colin C Williams

The main objective of this study is to investigate undeclared employment in Bosnia and Herzegovina, its extent, character, potential determinants and current policy approach in tackling this problem. The study relies on the existing EU literature with similar focus, typical secondary data and two primary data sources gathered through a representative survey of BiH population and in-depth interviews with state officials working on undeclared employment. The study thus provides in-depth analysis of undeclared employment in BiH and as such it aims to serve as an underpinning tool which should help to identify new set of policies needed to improve the …


Diagnostic Report On Undeclared Work In Serbia: A Preliminary Report, Colin C. Williams Feb 2019

Diagnostic Report On Undeclared Work In Serbia: A Preliminary Report, Colin C. Williams

Colin C Williams

This report evaluates the extent, nature and drivers of the undeclared economy in Serbia and is followed by a report that will provide recommendations regarding how this sphere can be tackled.


Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams Jan 2019

Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams

Colin C Williams

This report is part of the project SHADOWSwhich aims to investigate the effectiveness of different policy measures in reducing undeclared work. As such, the project evaluates not only the effectiveness of using a rational economic actor approach (that tackles undeclared work by ensuring that the payoff from undeclared work is outweighed by the costs), and a social actor approach (grounded in a view that undeclared work arises when tax morale is low), but also analyses the interaction effects (between deterrents and tax morale, and vertical and horizontal trust) in various contexts. This report focuses on the social actor approach, …