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Full-Text Articles in Rural Sociology
Tackling The Participation Of Europe’S Rural Population In The Shadow Economy, Colin C. Williams, Ioana Horodnic
Tackling The Participation Of Europe’S Rural Population In The Shadow Economy, Colin C. Williams, Ioana Horodnic
Colin C Williams
To tackle the shadow economy, an emergent literature has called for the conventional
rational economic actor approach (which uses deterrents to ensure that the costs of engaging in shadow
work outweigh the benefits) to be replaced or complemented by a social actor approach which focuses
upon improving tax morale. To evaluate the relevance and validity of doing this in rural areas, we here report
face-to-face interviews conducted with 9,677 rural dwellers conducted across the 28 member states of the
European Union (EU28) in 2013. Multilevel logistic regression analysis reveals that both approaches significantly
reduce the rural shadow economy. When tax …