Tackling Undeclared Work In The European Union: Policy Report, Colin C. Williams
Aug 2019
Tackling Undeclared Work In The European Union: Policy Report, Colin C. Williams
Colin C Williams
Undeclared work represents a persistent feature of contemporary economies and results in lost public revenue, lack of worker protection and unfair competition for legitimate businesses. Conventionally, undeclared work has been viewed as an individual criminal act, which is solved by governments increasing the penalties and risks of detection in order to discourage participation. This, however, only deals with the outcome (i.e., participation in undeclared work) and does not address the drivers of this behaviour.
This report explores the formal institutional failures which make undeclared work an acceptable behaviour in the eyes of citizens and, consequently, result in high participation in …
Ifth Plenary Meeting Of The European Platform Tackling Undeclared Work Report On Tackling Under-Declared Employment In The European Union, Colin C. Williams
Mar 2019
Ifth Plenary Meeting Of The European Platform Tackling Undeclared Work Report On Tackling Under-Declared Employment In The European Union, Colin C. Williams
Colin C Williams
The fifth Plenary meeting of the European Platform Tackling Undeclared Work was held in Brussels on 18-19 October 2018. The first day of this meeting was dedicated to the topic of tackling under-declared employment in the European Union. This report summarises the discussions at the workshop, which drew on the findings of two studies on this topic produced as part of the Platform’s work programme.
The objective of this thematic discussion on under-declared employment in the European Union was: (i) to exchange information on what works and what does not, (ii) to generate knowledge about under-declared employment, and (iii) to …
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: …
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns: Outputs From Plenary Discussion Of The European Platform Tackling Undeclared Work, Colin C. Williams
Apr 2018
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns: Outputs From Plenary Discussion Of The European Platform Tackling Undeclared Work, Colin C. Williams
Colin C Williams
The fourth Plenary meeting of the European Platform Tackling Undeclared Work was held in Brussels on 8-9 March 2018. The first day of this meeting was dedicated to the topic of the preventative approach towards tackling undeclared work, with a focus upon service vouchers and awareness raising. This report summarises the discussions at the meeting, drawing also on the forthcoming study on this topic which has been developed as part of the Platform’s work programme
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 …
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 …
An Evaluation Of The Scale Of Undeclared Work In The European Union And Is Structural Determinants: Estimates Using The Labour Input Method, Colin C. Williams, Josip Franic, Ioana Horodnic
Dec 2017
An Evaluation Of The Scale Of Undeclared Work In The European Union And Is Structural Determinants: Estimates Using The Labour Input Method, Colin C. Williams, Josip Franic, Ioana Horodnic
Colin C Williams
On average, 11.6% of total labour input in the private sector in the EU is undeclared, and undeclared work constitutes on average 16.4% of gross value added (GVA) (the difference due to undeclared labour being concentrated in sectors with higher labour productivity).
These, however, are unweighted averages, and do not take into account the relative size of the labour force in each Member State. The weighted averages, therefore, are that 9.3% of total labour input in the private sector in the EU is undeclared, and undeclared work constitutes 14.3% of GVA in the private sector. The …
Dependent Self-Employment: Trends, Challenges And Policy Responses In The Eu, Colin C. Williams
Dec 2017
Dependent Self-Employment: Trends, Challenges And Policy Responses In The Eu, Colin C. Williams
Colin C Williams
Across the EU28, there is not only a significant ‘jobs gap’ with only 70.1 per cent of
the working age population in jobs but also concerns over the quality of jobs. One
particular concern is that employees are being falsely classified as self-employed by
employers in order to circumvent collective agreements, labour laws (e.g., minimum
wages, working time legislation), employment tax and other employer liabilities implied
in the standard contract of employment, and that the emergent ‘gig’ or ‘platform’ economy
is accelerating this trend.
This report evaluates this emergent employment relationship, here termed ‘dependent’
self-employment, which covers those classified as …
European Platform Undeclared Work 2017 Platform Survey Report: Organisational Characteristics Of Enforcement Bodies, Measures Adopted To Tackle Undeclared Work, And The Use Of Databases And Digital Tools, Colin C. Williams
Oct 2017
European Platform Undeclared Work 2017 Platform Survey Report: Organisational Characteristics Of Enforcement Bodies, Measures Adopted To Tackle Undeclared Work, And The Use Of Databases And Digital Tools, Colin C. Williams
Colin C Williams
This report presents the main findings of the first online survey of members of the European Platform Tackling Undeclared Work. A total of 23 Member States responded.
Organisational characteristics of enforcement bodies
Undeclared work covers paid activities that are lawful as regards their nature but are not declared to public authorities so as to evade either payment of taxes, social security contributions and/or labour laws. In three-quarters of Member States, responsibility for these three forms of evasion lies in separate public authorities, with each having separate targets and key performance indicators (KPIs). The outcome is a departmental ‘silos’ approach, and …
Under-Declaring Work, Falsely Declaring Work: Under-Declared Employment In The European Union, Colin C. Williams, Ioana Horodnic
Sep 2017
Under-Declaring Work, Falsely Declaring Work: Under-Declared Employment In The European Union, Colin C. Williams, Ioana Horodnic
Colin C Williams
Under-declared employment occurs when a formal employer pays a formal employee an official declared wage but also an additional undeclared (‘envelope’) wage in order to evade the full social insurance and tax liabilities owed. The aim of this study is to evaluate the prevalence, characteristics and distribution of this fraudulent wage practice in the EU28, to explain its existence, to provide an evidence-based evaluation of the effectiveness of different policy approaches for tackling it, and propose a set of policy recommendations.
Prevalence, characteristics and distribution of under-declared employment
To evaluate the prevalence, characteristics and distribution of under-declared employment in the …
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’ …
Tackling Undeclared Work In The Construction Industry: A Learning Resource, Colin C. Williams
Jul 2017
Tackling Undeclared Work In The Construction Industry: A Learning Resource, Colin C. Williams
Colin C Williams
On 3 May 2017, the European Platform Tackling Undeclared Work organised a seminar in Brussels on Tools and approaches to deal with undeclared work in the construction sector. The seminar brought together Platform members and observers from 21 EU Member States (MS) and Norway (EEA) representing labour inspectorates and social security, tax and customs authorities, as well as national and European social partner representatives from the construction sector.
This learning resource paper describes the seminar outcomes. The first section looks at the extent and nature of undeclared work in the construction sector. This is followed by an overview of the …
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 …
En_Final_ Diagnostic Report On Undeclared Work In Greece.Pdf, Colin C. Williams
Sep 2016
En_Final_ Diagnostic Report On Undeclared Work In Greece.Pdf, Colin C. Williams
Colin C Williams
This diagnostic report evaluates the extent, nature and drivers of the undeclared economy in Greece followed by recommendations regarding how this sphere can be tackled.
Extent and nature of the undeclared economy in Greece
The size of the undeclared economy is commonly estimated to be equivalent to some 25% of GDP in Greece. A catalyst for its prevalence is the relatively high level of self-employment and large share of micro- and small enterprises. Micro enterprises with 1-9 employees represent 96% of all enterprises in Greece, employing 55% of the labour force (compared with less than 30% in the EU-28). …
Rémunération «De La Main À La Main» Dans L’Union Européenne, Colin C. Williams
Nov 2013
Rémunération «De La Main À La Main» Dans L’Union Européenne, Colin C. Williams
Colin C Williams
Les auteurs révèlent le nombre de salariés qui, dans l’Union européenne,
perçoivent de leur employeur non seulement un salaire déclaré, mais aussi une rémunération
non déclarée. Exploitant les résultats d’une enquête de 2007 fondés
sur 26 659 entretiens, les auteurs montrent que 1 salarié déclaré sur 18 est rémunéré
de la main à la main par son employeur à hauteur de 25 pour cent de son salaire
brut, en moyenne. Ces arrangements salariaux hybrides sont très répandus, mais
touchent plus certains pays, catégories de salariés et types d’entreprises. Les auteurs
concluent par les implications théoriques et politiques de ces résultats.
Envelope Wages In The European Union, Colin C. Williams
Dec 2012
Envelope Wages In The European Union, Colin C. Williams
Colin C Williams
This article reveals how many formal employees in the European Union
receive from their formal employer not only a declared wage but also an undeclared
“envelope wage”. Reporting the results of a 2007 survey involving
26,659 face-to-face interviews, the authors find that one in 18 formal employees
receives an envelope wage from their formal employer, amounting to 25 per cent
of their gross pay on average. Such hybrid wage arrangements are ubiquitous,
but are more common in some countries, employee categories and types of firm
than others. The authors conclude by discussing the theoretical and policy implications
of these findings.
Informal Employment In Developed And Developing Economies: Perspectives And Policy Responses, Colin C. Williams
Dec 2012
Informal Employment In Developed And Developing Economies: Perspectives And Policy Responses, Colin C. Williams
Colin C Williams
The aim of this introductory article is to provide a critical overview of
how informality has been defined and measured, together with selected findings
on its extent and character, and a summary of competing views regarding its role
in contemporary economies and how it can be tackled. The outcome is a set of
conceptual frameworks for understanding both the burgeoning literature on informal
employment and how each of the perspectives presented in this Special Issue
contributes to the advancement of knowledge on this subject so as to set the scene
for the articles that follow.
Evaluating The Prevalence And Nature Of Self-Employment In The Informal Economy: Evidence From A 27-Nation European Survey, Colin C. Williams, Jan Windebank, Sara Nadin
Jan 2012
Evaluating The Prevalence And Nature Of Self-Employment In The Informal Economy: Evidence From A 27-Nation European Survey, Colin C. Williams, Jan Windebank, Sara Nadin
Colin C Williams
Despite the emergent recognition that many in the informal economy work on a self-employed basis, few have evaluated the extent and character of such endeavour. To start to fill this gap, a 2007 Eurobarometer survey composed of 26,659 face-to-face interviews in 27 European countries is reported. This reveals that 1 in 28 of the surveyed population participated in self-employment in the informal economy over the previous year, albeit with some significant socio-economic and spatial variations in the commonality and character of participation, and their reasons for doing so. The paper concludes by reviewing the implications for future research and policy.
Evaluating The Variations In Undeclared Work In The Eu28, Colin C. Williams
Dec 2011
Evaluating The Variations In Undeclared Work In The Eu28, Colin C. Williams
Colin C Williams
Drawing upon the results of 26,659 face-to-face interviews in the 27 member states of the
European Union (EU-27), the aim of this paper is to evaluate its varying magnitude and
whether such work is mostly wage-based (of an envelope wage or undeclared variety) or
own-account work (of a market-oriented or solidarity-oriented variety). The finding is
that in ‘welfare capitalist’ work and welfare regimes, which are more equal (measured by
the gini coefficient) pursue more extensive labour market interventions, have higher
levels of social protection and greater state redistribution, undeclared economies are
smaller and are composed mostly of solidarity-oriented own-account work. …
How Much For Cash?: Tackling The Cash-In-Hand Culture In The European Property And Construction Sector, Colin C. Williams, Sara Nadin, Jan Windebank
Dec 2011
How Much For Cash?: Tackling The Cash-In-Hand Culture In The European Property And Construction Sector, Colin C. Williams, Sara Nadin, Jan Windebank
Colin C Williams
Purpose – The purpose of this paper is to explain the cash-in-hand consumer culture in the property
and construction sector. The conventional assumption has been that consumers using cash-in-hand
transactions are rational economic actors doing so simply to save money. Here, this is evaluated
critically.
Design/methodology/approach – To do this, evidence from a 2007 Eurobarometer survey
involving 26,659 face-to-face interviews in 27 European Union member states is reported.
Findings – The finding is that saving money is the sole motive of consumers in just 38 per cent of
cash-in-hand transactions in the European property and construction sector, one of several …