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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: …

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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 …

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On Organizations And Oligarchies: Michels In The Twenty-First Century, Pamela S. Tolbert, Shon R. Hiatt Nov 2015

On Organizations And Oligarchies: Michels In The Twenty-First Century, Pamela S. Tolbert, Shon R. Hiatt

Pamela S Tolbert

[Excerpt] A central problem for those interested in studying and explaining the actions of organizations is how to conceptualize these social phenomena. In particular, because organizations are constituted by individuals, each of whom may seek to achieve his or her interests through the organization, questions of how decisions are made in organizations and whose preferences drive those decisions are critical to explaining organizational actions. Although early organizational scholars spent much time wrestling with these questions (e.g. Barnard 1938; Simon 1947; Parsons 1956; March and Simon 1958), more recent work in organizational studies has tended to elide them, adopting an implicit …

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Organizational Institutionalism And Sociology: A Reflection, Pamela S. Tolbert Jun 2011

Organizational Institutionalism And Sociology: A Reflection, Pamela S. Tolbert

Pamela S Tolbert

[Excerpt] In 1991, DiMaggio and Powell observed: Institutional theory presents a paradox. Institutional analysis is as old as Emile Durkheim's exhortation to study 'social facts as things', yet sufficiently novel to be preceded by new in much of the contemporary literature. (1991: 1) We argue that this paradox is, at least in part, the result of a long-standing tension in sociology between more materialist, interest-driven explanations of behavior and ideational, normative explanations, a tension that has often driven oscillating waves of sociological theorizing. It underlies many classical debates (e.g., between Spencer and Durkheim, Weber and Marx, and even Parsons and …

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