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Full-Text Articles in Business Law, Public Responsibility, and Ethics

Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Background Paper For The European Platform On Tackling Undeclared Work Seminar, Colin C. Williams Jan 2019

Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Background Paper For The European Platform On Tackling Undeclared Work Seminar, Colin C. Williams

Colin C Williams

This background paper briefly sets out the prevalence of undeclared work in the agricultural sector in the European Union and the approaches and tools available for tackling such work, with a focus upon horticulture and undeclared seasonal workers. The intention is to stimulate the thoughts of participants attending the European Platform Tackling Undeclared Work seminar on “Tackling undeclared work in the agricultural sector: with a focus upon seasonal workers and horticulture” (to be held in Brussels on January 24th 2019) on potential policy which could be adopted to transform undeclared work into declared work in the agricultural sector, especially with ...


Glossary Of Terms: European Platform Tackling Undeclared Work, Colin C. Williams Nov 2018

Glossary Of Terms: European Platform Tackling Undeclared Work, Colin C. Williams

Colin C Williams

This glossary is intended to provide a common understanding of the terminology that is used in the European Platform tackling undeclared work web pages, documents and publications. It does not provide official Platform definitions of the terms listed therein. Where possible, references are provided to the source of the understandings provided.
To facilitate understanding, the terms in the glossary are grouped together rather than presented as an A-Z list.

In the first section, the common understandings about undeclared work and its various sub-types are provided, followed by other related concepts and terms often used for activities related to undeclared work ...


Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi Oct 2018

Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi

Colin C Williams

The aim of this paper is to evaluate how employers who illegally under-report their employees’ salaries to
evade paying the full tax and social contributions owed can be explained and tackled. These employers have
been conventionally explained as rational economic actors doing so when the benefits outweigh the costs,
and thus the solution is to increase the sanctions and/or probability of detection. An alternative social actor
approach, however, explains employers as under-reporting salaries because of their lack of both vertical trust
(i.e., their beliefs are not in symmetry with the laws and regulations) and horizontal trust (i.e ...


Do Deterrents Prevent Undeclared Work? An Evaluation Of The Rational Economic Actor Approach, Ioana Horodnic, Colin C. Williams Jan 2018

Do Deterrents Prevent Undeclared Work? An Evaluation Of The Rational Economic Actor Approach, Ioana Horodnic, Colin C. Williams

Colin C Williams

Across the member states of the European Union and beyond, paid transactions occur that are not declared to the state for tax, social security and/or labour law purposes when they should be declared. This is not a minority practice. The undeclared economy is estimated to be equivalent to 17.9 per cent of the EU28 GDP in 2016. Similarly, it is estimated that 9.3 per cent of total labour input in the private sector in the EU28 is undeclared and that undeclared work constitutes on average 14.3 per cent of gross value added in the private sector ...


Assessing The Cross-National Transferability Of Policy Measures For Tackling Undeclared Work, Colin C. Williams, Rositsa Dzhekova, Marijana Baric, Josip Franic, Lyubo Mishkov Aug 2014

Assessing The Cross-National Transferability Of Policy Measures For Tackling Undeclared Work, Colin C. Williams, Rositsa Dzhekova, Marijana Baric, Josip Franic, Lyubo Mishkov

Colin C Williams

The aim of the present Working Paper No. 5 is to provide a preliminary assessment of the appropriateness of possible policy approaches for tackling undeclared work as well as their transferability to three target countries: Bulgaria (BG), Croatia (HR) and FYR Macedonia (FYROM). This assessment will result in highlighting a set of promising policy practices that can be tested empirically in terms of their acceptability among the population and stakeholders in the three Southeast European states.


Tackling Undeclared Work In Croatia, Colin C. Williams, Marijana Baric, Piet Renooy May 2013

Tackling Undeclared Work In Croatia, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.


The Shadow Economy, Colin C. Williams, Friedrich Schneider May 2013

The Shadow Economy, Colin C. Williams, Friedrich Schneider

Colin C Williams

No abstract provided.


Tackling Undeclared Work In Turkey, Colin C. Williams, Marijana Baric, Piet Renooy May 2013

Tackling Undeclared Work In Turkey, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.


An Appraisal Of Local Exchange And Trading Systems In The United Kingdom, Colin C. Williams May 1996

An Appraisal Of Local Exchange And Trading Systems In The United Kingdom, Colin C. Williams

Colin C Williams

During the past few years, Local Exchange and Trading Systems (LETS) have emerged through the
United Kingdom and are being widely heralded as a new tool for promoting community development.
Indeed, 64 per cent of local authorities have expressed an intention to develop a LETS in their area (Gibbs et al, 1995). However, there has been little, if any, appraisal of LETS which can inform such policy initiatives. Therefore, the aim of this paper is to report the results of a national survey of the origins, objectives, growth, magnitude, character and impacts of LETS. Arising out of this, several alterations ...