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Taxation Commons

Open Access. Powered by Scholars. Published by Universities.®

2018

Social sciences

Business Law, Public Responsibility, and Ethics

Articles 1 - 3 of 3

Full-Text Articles in Taxation

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 …


Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams May 2018

Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams

Colin C Williams

To advance understanding of the reasons for informal sector entrepreneurship, this article evaluates the determinants of
cross-country variations in the extent to which enterprises are unregistered when they start operating. Reporting the
World Bank Enterprise Survey data on 67,515 enterprises across 142 countries, the finding is that one in five (19.9%) of
the formal enterprises surveyed started-up unregistered, although this varies from all enterprises surveyed in some
countries (e.g. Pakistan) to 1% of surveyed enterprises in Slovakia. To explain these cross-country variations, four
competing theories are evaluated which variously assert that nonregistration is determined by either: economic
under-development and poorer …


Explaining Cross-Country Variations In The Prevalence Of Informal Sector Competitors: Lessons From The World Bank Enterprise Survey, Colin C. Williams Apr 2018

Explaining Cross-Country Variations In The Prevalence Of Informal Sector Competitors: Lessons From The World Bank Enterprise Survey, Colin C. Williams

Colin C Williams

To advance understanding of informal sector entrepreneurship, the aim of this
paper is to evaluate and explain the cross-country variations in the prevalence of informal
sector competitors. To do so, World Bank Enterprise Survey (WBES) data is reported
from 142 countries. This reveals that 27% of formal enterprises view competition from the
informal sector as a major constraint on their operations, although this varies from 72%of
formal enterprises in Chad to no formal enterprises in El Salvador. To explain these crosscountry
variations, four competing theories are evaluated which variously view informal
sector entrepreneurship and enterprise to bemore prevalent when there …