Business Law, Public Responsibility, and Ethics Commons^™

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 …