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 …
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Aug 2018
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Colin C Williams
When explaining and tackling the undeclared economy in Central
and Eastern Europe, participants have been conventionally viewed
as rational economic actors. They engage in undeclared work
when the benefits outweigh the costs. Participation is thus
deterred by increasing the sanctions and/or probability of being
caught. Recently, however, an alternative social actor approach
has emerged which views participants as engaging in undeclared
work when their norms, values and beliefs (i.e. citizen morale) do
not align with laws and regulations (i.e. state morale). Here, therefore,
initiatives to develop greater symmetry between civic and
state morale are pursued. To evaluate the validity and …
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 …
Tackling Undeclared Work In Croatia: Knowledge-Informed Policy Responses, Colin C. Williams, Peter Rodgers, Ruslan Stefanov
Aug 2017
Tackling Undeclared Work In Croatia: Knowledge-Informed Policy Responses, Colin C. Williams, Peter Rodgers, Ruslan Stefanov
Colin C Williams
KEY POINTSØ Undeclared work has deep roots in Croatia. One in eleven declare to have done some fully undeclared work. Six out of ten though believe at least 20% of their compatriots violate tax and labour laws.
Ø The perception of the widespread nature of undeclared work and the lack of trust in formal institutions seem to be the main incentives for people to engage in undeclared work. These have been exacerbated by high unemployment and low retirement income.
Ø Hence, the conventional rational actor approach to tackling undeclared work that focuses upon increasing penalties …
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’ …
Designing Survey Methods To Evaluate The Undeclared Economy: A Review Of The Options, Colin C. Williams
Jun 2015
Designing Survey Methods To Evaluate The Undeclared Economy: A Review Of The Options, Colin C. Williams
Colin C Williams
This Working Paper is part of the GREY project which is developing capacities and capabilities in tackling undeclared work. In this Working Paper, the various options available to researchers when designing surveys to tackle undeclared work are evaluated. These issues include the unit of analysis used, the data collection methodology, an array of questionnaire design issues (including the reference period, whether to define the phenomenon for participants, a direct versus gradual approach to sensitive issues, whether to do a supply- and/or demand-side survey; whether to examine the relationship between purchasers and sellers, how to discourage social desirability bias), sample size, …
The Shadow Economy, Colin C. Williams, Friedrich Schneider
May 2013
The Shadow Economy, Colin C. Williams, Friedrich Schneider
Colin C Williams
No abstract provided.
