Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams
Jan 2019
Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams
Colin C Williams
This report is part of the project SHADOWSwhich aims to investigate the effectiveness of different policy measures in reducing undeclared work. As such, the project evaluates not only the effectiveness of using a rational economic actor approach (that tackles undeclared work by ensuring that the payoff from undeclared work is outweighed by the costs), and a social actor approach (grounded in a view that undeclared work arises when tax morale is low), but also analyses the interaction effects (between deterrents and tax morale, and vertical and horizontal trust) in various contexts. This report focuses on the social actor approach, …
Core Competencies, Core Values And Core Compromises, Jeffrey Keisler, Edward Romar
Dec 2018
Core Competencies, Core Values And Core Compromises, Jeffrey Keisler, Edward Romar
Jeffrey Keisler
To achieve success businesses enunciate values and mission, secure resources, develop capabilities, and execute strategies. For firms to succeed, managers must make decision about what should remain, be abandoned and acquired or developed? In the decision-making process, management often overlooks, compromises, neglects, and dismisses the firm’s history, unique industry position, and fundamental strengths in a single-minded focus on the future. In this paper we discuss one aspect of strategy that is neglected in the literature. Most of the literature focuses on strategy and competencies, with little focus on or awareness of its opposite, the compromises management makes as they look …
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 …
Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams
May 2018
Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams
Colin C Williams
Institutional theory has been widely used to explain entrepreneurship in the informal economy.
A first wave of institutionalist theory argued that informal entrepreneurship resulted from formal
institutional failures and a second wave that such entrepreneurship results from an asymmetry
between the laws and regulations of formal institutions and the unwritten socially shared rules of
informal institutions. This paper evaluates the validity of these two waves of institutionalist explanation
and a new third wave of institutional theory explaining informal entrepreneurship in terms
of a lack of both vertical and horizontal trust. Reporting data from a 2013 survey in Kosovo
involving 500 …
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams
May 2018
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams
Colin C Williams
1. Introduction
The aim of this study is to review the range of preventative approaches for tackling undeclared work available to Member States, and to focus upon two types of preventative measure, namely service vouchers and the use of awareness raising campaigns.
2. Rationales for a preventative approach
· The rationale for a preventative approach is to shift away from resolving problems after they have occurred towards preventing non-compliance in the first place.
· Article 1 of Decision (EU) 2016/3441, establishing the Platform, explicitly encourages such a preventative approach. It states that ‘”tackling”, in relation to undeclared work, means preventing, …
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 …
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 …
Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams
Mar 2018
Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams
Colin C Williams
Recent years have seen a questioning of the negative representation of
informal sector entrepreneurship and an emergent view that it may offer significant
benefits. This paper advances this rethinking by evaluating the relationship between
business registration and future firm performance. Until now, the assumption has been
that starting-up unregistered is linked to weaker firm performance. Using World Bank
Enterprise Survey data on 2494 formal enterprises in Turkey, and controlling for other
determinants of firm performance as well as the endogeneity of the registration
decision, the finding is that formal enterprises that started-up unregistered and spent
longer unregistered have significantly higher …
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 …
Greypolicybrief2_Macedonia.Pdf, Colin C. Williams, Peter Rodgers, Ruslan Stefanov
Aug 2017
Greypolicybrief2_Macedonia.Pdf, Colin C. Williams, Peter Rodgers, Ruslan Stefanov
Colin C Williams
KEY POINTS
Ø Undeclared work hasdeep roots in FYR of Macedonia. 1 in 16 adults and 1 in 8 of the employed engage in undeclared work. The use of informal connections to circumvent formal institutions is practiced by 35% of Macedonians.
Ø Formal institutions in the country are underdeveloped. Unemployment also remains unusually high compared with the EU average.
Ø The traditional repression approach to tackling undeclared work, which has been prioritised so far by the authorities, is ineffective.
Ø Increasing penalties and surveillance/ control should at the very least be supplemented by public awareness …
Tackling Undeclared Work In Bulgaria: Knowledge-Informed Policy Responses, Ruslan Stefanov, Colin C. Williams, Peter Rodgers
Aug 2017
Tackling Undeclared Work In Bulgaria: Knowledge-Informed Policy Responses, Ruslan Stefanov, Colin C. Williams, Peter Rodgers
Colin C Williams
KEY POINTS
Ø Undeclared work is socially accepted and widely practiced in Bulgaria. The undeclared economy is estimated at roughly a third of GDP. Nearly one in ten people do some undeclared work.
Ø Undeclared work is motivated primarily by lack of trust between the people and the authorities.It involves mostly people who voluntarily exit the declared economy but also those that are excluded.
Ø The conventional repressive approach to tackling undeclared work has exhausted its effects in Bulgaria. It should be complemented with more curative, preventative and commitment policies.
Ø Policymakers …
Corporate America's Search For The "Right" Direction: Outlook And Opportunities For Family Firms, A. Adams, Sheb True, Robert Winsor
Mar 2014
Corporate America's Search For The "Right" Direction: Outlook And Opportunities For Family Firms, A. Adams, Sheb True, Robert Winsor
Robert D. Winsor
The recent accounting scandals and corporate misdeeds of several high-profile Fortune 500 companies have left the investing public reeling. This paper highlights the attributes and characteristics of family firms that confer operational and financial performance advantages on them vis-à-vis nonfamily, or publicly controlled, firms. As a result, family firms have a unique opportunity to model the way regarding corporate reform.
Moral Management Methodology/Mythology: Erroneous Ethical Equations, Andrew Sikula Sr.
Nov 2012
Moral Management Methodology/Mythology: Erroneous Ethical Equations, Andrew Sikula Sr.
Andrew Sikula, Sr.
Understanding the falsity of certain common beliefs helps students move toward better business ethics and a higher degree of moral management. This article explains one method for teaching moral management, by using ethical equation inequalities, and offers 10 implications and suggestions to managers.
Alleviating Poverty Through Profitable Partnerships: Globalization, Markets And Economic Well-Being, Patricia Werhane, Scott Kelley, Laura Hartman, Dennis Moberg
Jun 2009
Alleviating Poverty Through Profitable Partnerships: Globalization, Markets And Economic Well-Being, Patricia Werhane, Scott Kelley, Laura Hartman, Dennis Moberg
Scott Kelley
In this book, the authors approach poverty alleviation from an atypical perspective. The thesis is that poverty can be reduced, if not eradicated, both locally and globally, but this will occur only if we change our shared narratives about global free enterprise, and only if we recalibrate our mindsets regarding how poverty issues are most effectively addressed. They argue that poverty amelioration cannot be effected by the traditional means employed during the last century—foreign aid from developed nations and/or from non-profit international organizations. Rather, the authors present evidence which demonstrates that a mindset embracing initiatives developed by global corporations in …
"Islamic Banking And Finance: Moral Beliefs And Business Practices At Work", Karen Hunt Ahmed
Dec 2008
"Islamic Banking And Finance: Moral Beliefs And Business Practices At Work", Karen Hunt Ahmed
Karen Hunt Ahmed
The religion of Islam has existed for 1400 years but Islamic economic theory and its financial institutions emerged as an industry only in the 1970s. Islamic financial institutions (IFIs) are designed to help Muslims conduct business internationally while simultaneously upholding traditional Islamic values related to trade finance and currency movement. The basis for their existence is the Islamic moral prohibition on charging interest—interest is a central component of capitalist banking—yet IFIs conduct billions of dollars of business annually in the world economy and the de facto Islamic banking transaction is—in most cases—virtually identical to a capitalist banking transaction. Business practices …
Ethics 101: A Common Ethics Language For Dialogue, Marco Tavanti
Dec 2006
Ethics 101: A Common Ethics Language For Dialogue, Marco Tavanti
Marco Tavanti
Chaired by Patricia Werhane, Director, Institute for Business & Professional Ethics, DePaul University. A subcommittee of the Ethics Across the Curricula Committee created this document. The members include: Andrew Gold, Professor, College of Law; Laura Hartman, AVP & Professor of Business Ethics, Department of Management; Karyn Holm, Professor, Department of Nursing; Scott Paeth, Asst. Professor, Religious Studies Department; Charles Strain, Associate Vice President of Academic Affairs; Marco Tavanti, Asst. Professor, Public Services Graduate Program; David Wellman, Asst. Professor, Religious Studies Department. This guide draws from various resources prepared by others including copyrighted materials reprinted with the permission of the Markkula …
