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.
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.
Preventative Approaches For Tackling Undeclared Work, Focusing Upon Tax Rebates And Notification Letters: Learning Resource Paper For The European Platform Tackling Undeclared Work Seminar, Colin C. Williams
May 2019
Preventative Approaches For Tackling Undeclared Work, Focusing Upon Tax Rebates And Notification Letters: Learning Resource Paper For The European Platform Tackling Undeclared Work Seminar, Colin C. Williams
Colin C Williams
Effective preventative approaches are long-term, tailored strategies. Over time, they can trigger behavioural change to declare work and increase trust in institutions. Preventative strategies should combine a range of measures and must be regularly tested, evaluated and adapted according to the results. Pilot schemes can be used to find effective ways to tailor approaches to the national context and culture. However, preventative approaches and deterrence approaches are complementary. Both can be used to tackle undeclared work.
Moving towards preventative measures requires a change of strategy of the role of enforcement institutions. A preventative approach requires support of all …
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: 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 …
Tackling Undeclared Work In The Agricultural Sector, Colin C. Williams
Nov 2018
Tackling Undeclared Work In The Agricultural Sector, Colin C. Williams
Colin C Williams
This study evaluates the prevalence, distribution and characteristics of undeclared work in the agricultural, forestry and fishing sector (henceforth ‘agricultural sector’) in the EU and how this can be tackled. To do so, the prevalence, distribution and characteristics of undeclared work in the agricultural sector, along with its systemic drivers, are analysed. This analysis then provides the evidence base for an analysis of how undeclared work can be tackled. To identify how to achieve this, an analysis is undertaken of the legislative and institutional frameworks, of the policy approaches for tackling undeclared work in the agricultural sector, and an evidence-based …
Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams
Oct 2018
Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams
Colin C Williams
The under-declaration of work ranges from employers using unregistered employees, through the under-declaration of income by the formal self-employed and formal businesses, to the misuse of collaborative platforms and the digital economy to conceal the full amount of incomes and social security due.
The objective of this thematic discussion on under-declared employment in the European Union is: (i) to exchange information on what works and what does not, (ii) to generate knowledge about under-declared employment, and (iii) to explore how the Platform activities can contribute to tackling under-declared employment.
The intention is to focus upon two types of under-declaring work: …
Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams
Oct 2018
Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams
Colin C Williams
To tackle undeclared work, the conventional rational economic actor approach
uses deterrents to ensure that the costs of engaging in undeclared work outweigh
the benefits. Recent years have seen the emergence of a social actor approach
which focuses upon improving tax morale. To analyse the association between
participation in undeclared work and these policy approaches, 2,014 face-toface
interviews, conducted in FYROM in 2015, are reported. Logistic regression
analysis reveals no association between participation in undeclared work and the
perceived level of penalties and risk of detection, but there is an association with
the level of tax morale. The paper concludes …
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams
Apr 2018
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams
Colin C Williams
The objective of the thematic discussion on preventative measures for tackling undeclared work, focusing on both service vouchers and awareness raising campaigns, is (i) to exchange information on what works and what does not, (ii) to generate knowledge about these preventative measures, and (iii) to explore how the Platform activities can contribute to developing a preventative approach towards undeclared work.
This thematic discussion will focus attention on three key issues. In Part 1, we will address
an issue everyone is aware of but until now has not been discussed, namely why preventative measures are not commonly used in Member States …
Tackling Salary Under-Reporting In Croatia: Evidence From Employer And Employee Surveys, Colin C. Williams
Mar 2018
Tackling Salary Under-Reporting In Croatia: Evidence From Employer And Employee Surveys, Colin C. Williams
Colin C Williams
The aim of this paper is to evaluate how to tackle the illegal wage practice where formal
employers pay their formal employees an undeclared (envelope) wage in addition to their
official declared salary, which reduces the tax and social contributions paid to the authorities.
Until now, two competing policy approaches have been advocated, namely a conventional
rational economic actor approach which seeks to increase the perceived or actual penalties
and probability of being caught, and an emergent social actor approach that seeks to improve
tax morale. Reporting two nationally representative surveys of employers and employees
conducted in 2015 in Croatia, …
Reconceiving Labour Law: The Labour Market Regulation Project, Andrew D. Frazer
Nov 2008
Reconceiving Labour Law: The Labour Market Regulation Project, Andrew D. Frazer
Faculty of Law - Papers (Archive)
This paper reviews the recent work by Australian labour lawyers that has embraced the ‘new regulation’ and in particular the idea of law as regulation. This approach has recast the academic study of labour law as being concerned with regulation of the labour market. While much of this work has concentrated on expanding the field of labour law to include many areas of law affecting the labour market (beyond the employer-employee relationship), the work has also developed the view of law as a mechanism of state regulation. The paper examines how the ‘regulatory turn’ in Australian labour law has affected …
