Taxation 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 …

Across the EU28, there is not only a significant ‘jobs gap’ with only 70.1 per cent of

the working age population in jobs but also concerns over the quality of jobs. One

particular concern is that employees are being falsely classified as self-employed by

employers in order to circumvent collective agreements, labour laws (e.g., minimum

wages, working time legislation), employment tax and other employer liabilities implied

in the standard contract of employment, and that the emergent ‘gig’ or ‘platform’ economy

is accelerating this trend.

This report evaluates this emergent employment relationship, here termed ‘dependent’

self-employment, which covers those classified as …