Tackling Undeclared Work In The European Union: Policy Report, Colin C. Williams
Aug 2019
Tackling Undeclared Work In The European Union: Policy Report, Colin C. Williams
Colin C Williams
Undeclared work represents a persistent feature of contemporary economies and results in lost public revenue, lack of worker protection and unfair competition for legitimate businesses. Conventionally, undeclared work has been viewed as an individual criminal act, which is solved by governments increasing the penalties and risks of detection in order to discourage participation. This, however, only deals with the outcome (i.e., participation in undeclared work) and does not address the drivers of this behaviour.
This report explores the formal institutional failures which make undeclared work an acceptable behaviour in the eyes of citizens and, consequently, result in high participation in …
Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams
Jul 2019
Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams
Colin C Williams
This document sets out examples of proven approaches
and practices that Platform members and observers
have used to tackle undeclared work in Europe. The
aim is to inspire national policy-makers with tried and
tested approaches and to provide sources of further
information of how to put these concrete examples into
action.
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 …
Cross-Border Concerted And Joint Inspections In The Fight Against Undeclared Work, Colin C. Williams
Jul 2019
Cross-Border Concerted And Joint Inspections In The Fight Against Undeclared Work, Colin C. Williams
Colin C Williams
The European Platform Tackling Undeclared Work organised a Thematic Review Workshop in Portugal on ‘Cross-border concerted and joint inspections’ between 28 February and 1 March 2019 (see Executive Summary here). It was hosted by the Authority for Working Conditions (Autoridade para as Condições do Trabalho [ACT]). The aim was to share knowledge and experience among Platform members around a specific component of cross-border activities: concerted and joint inspections. Participants from 22 countries attended, including national ministries, labour inspectorates, regional administrative agencies and tax authorities. The workshop was the initial stage in a larger, mutual learning process and will generate further …
Future Role And Competence Profile Of Labour Inspectorates, Colin C. Williams
Jun 2019
Future Role And Competence Profile Of Labour Inspectorates, Colin C. Williams
Colin C Williams
The transformation of undeclared work into declared work using a combination of preventative and deterrence measures has significant implications for the future role of enforcement authorities1, and the skills and competencies required.
This thematic review workshop (TRW) will provide Platform members with an opportunity to engage in mutual learning and share understanding of the key human resource management issues for both inspectorates as well as inspectors. These issues arise from transforming undeclared work into declared work, the adoption of a wider range of deterrence and preventative approaches and achieving a good balance between deterrence and prevention. In addition, enforcement authorities …
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 …
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, …
