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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 …


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: …


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. Furthermore, in 2013, 4 …


Preventative Policy Measures To Tackle Undeclared Work In Croatia, Colin C. Williams Jul 2017

Preventative Policy Measures To Tackle Undeclared Work In Croatia, Colin C. Williams

Colin C Williams

This report examines the drivers of the undeclared economy in Croatia, the current organisation of the fight against undeclared work, and reviews the current and potential policy approaches and measures for tackling undeclared work in Croatia.
 
Drivers of the undeclared economy in Croatia
Recently, significant advances have been made in explaining the determinants of undeclared work. To explain undeclared work, it has been understood that every society has institutions which prescribe, monitor and enforce the ‘rules of the game’ regarding what is socially acceptable. In all societies, these institutions are of two types: formal institutions that prescribe ‘state morality’ …


Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams Nov 2016

Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams

Colin C Williams

What is a holistic approach to tackling undeclared work? A holistic policy approach towards tackling the undeclared economy uses in a strategic and coordinated manner the full range of both the direct and indirect policy approaches and measures available to increase the power of, and trust in, authorities respectively.
 
Direct approachesreduce the costs and increase the benefits of operating on a declared basis, and increase the costs and reduce the benefits of operating undeclared. To do this, it uses:
·      Deterrence measures that detect and punish participation in undeclared work firstly, by increasing the perceived or actual …


Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider Apr 2013

Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider

Claremont-UC Undergraduate Research Conference on the European Union

No abstract provided.


Tax And The Eu, Ann Cahill Jan 2012

Tax And The Eu, Ann Cahill

Irish Business Journal

The priorities of the European Union agenda vary as it responds to the changing demands of member states’ leaders. Over the past twelve years the emphasis has changed from security through immigration, economic crisis and now to unemployment and tax.