Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams
Dec 2018
Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams
Colin C Williams
This diagnostic report evaluates the extent, nature and drivers of the undeclared economy in Albania. Based on desk-research and interviews with various stakeholders, this report sets the scene for a strategy and action plan for tackling undeclared work in Albania, presented in a separate document.
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 …
Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi
Oct 2018
Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi
Colin C Williams
The aim of this paper is to evaluate how employers who illegally under-report their employees’ salaries to
evade paying the full tax and social contributions owed can be explained and tackled. These employers have
been conventionally explained as rational economic actors doing so when the benefits outweigh the costs,
and thus the solution is to increase the sanctions and/or probability of detection. An alternative social actor
approach, however, explains employers as under-reporting salaries because of their lack of both vertical trust
(i.e., their beliefs are not in symmetry with the laws and regulations) and horizontal trust (i.e., they believe
many …
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams
Apr 2018
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams
Colin C Williams
The objective of the thematic discussion on preventative measures for tackling undeclared work, focusing on both service vouchers and awareness raising campaigns, is (i) to exchange information on what works and what does not, (ii) to generate knowledge about these preventative measures, and (iii) to explore how the Platform activities can contribute to developing a preventative approach towards undeclared work.
This thematic discussion will focus attention on three key issues. In Part 1, we will address
an issue everyone is aware of but until now has not been discussed, namely why preventative measures are not commonly used in Member States …
Tackling Salary Under-Reporting In Croatia: Evidence From Employer And Employee Surveys, Colin C. Williams
Mar 2018
Tackling Salary Under-Reporting In Croatia: Evidence From Employer And Employee Surveys, Colin C. Williams
Colin C Williams
The aim of this paper is to evaluate how to tackle the illegal wage practice where formal
employers pay their formal employees an undeclared (envelope) wage in addition to their
official declared salary, which reduces the tax and social contributions paid to the authorities.
Until now, two competing policy approaches have been advocated, namely a conventional
rational economic actor approach which seeks to increase the perceived or actual penalties
and probability of being caught, and an emergent social actor approach that seeks to improve
tax morale. Reporting two nationally representative surveys of employers and employees
conducted in 2015 in Croatia, …
