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Selected Works

2019

Business Law, Public Responsibility, and Ethics

Development economics

Articles 1 - 9 of 9

Full-Text Articles in Business

Shadows: Tackling Undeclared Work In The European Union, Ioana Horodnic, Colin C. Williams Jul 2019

Shadows: Tackling Undeclared Work In The European Union, Ioana Horodnic, Colin C. Williams

Colin C Williams

Across the member states of the European Union and beyond, paid transactions are occuring that are not declared to the state for tax, social security or labour law purposes. The practice is not a minority one. As a result, tackling undeclared work has become a core issue on the policy agendas of both governments and the European Commission, reflected in the establishment of the European Platform Tackling Undeclared Work. 
How, therefore, can undeclared work be tackled? A review of the literature indicates two major distinct approaches. First, a rational economic actor approach that tackles undeclared work by ensuring that the …


Preventative Approaches To Tackle Undeclared Work, With A Focus Upon Tax Rebates And Notification Letters: Executive Summary, Colin C. Williams Jun 2019

Preventative Approaches To Tackle Undeclared Work, With A Focus Upon Tax Rebates And Notification Letters: Executive Summary, Colin C. Williams

Colin C Williams

No abstract provided.


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 …


Diagnostic Report On Undeclared Work In Kosovo, Colin C. Williams Apr 2019

Diagnostic Report On Undeclared Work In Kosovo, Colin C. Williams

Colin C Williams

This diagnostic report evaluates the extent, nature and drivers of undeclared work in Kosovo* followed by recommendations regarding how this sphere can be tackled.


Ifth Plenary Meeting Of The European Platform Tackling Undeclared Work Report On Tackling Under-Declared Employment In The European Union, Colin C. Williams Mar 2019

Ifth Plenary Meeting Of The European Platform Tackling Undeclared Work Report On Tackling Under-Declared Employment In The European Union, Colin C. Williams

Colin C Williams

The fifth Plenary meeting of the European Platform Tackling Undeclared Work was held in Brussels on 18-19 October 2018. The first day of this meeting was dedicated to the topic of tackling under-declared employment in the European Union. This report summarises the discussions at the workshop, which drew on the findings of two studies on this topic produced as part of the Platform’s work programme.

The objective of this thematic discussion on under-declared employment in the European Union was: (i) to exchange information on what works and what does not, (ii) to generate knowledge about under-declared employment, and (iii) to …


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.


Diagnostic Report On Undeclared Work In Kosovo: Preliminary Report, Colin C. Williams Mar 2019

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

Colin C Williams

This diagnostic report evaluates the extent, nature and drivers of undeclared work in Kosovo* followed by recommendations regarding how this sphere can be tackled


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, …