The aim of this paper is to evaluate the variable impacts of the informal economy on businesses and employment relations in South East Europe. Evidence is reported from the 2009 World Bank Enterprise Survey which interviewed 4,720 businesses located in South East Europe. The finding is not only...

To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship between the shadow economy and tax morale. Viewing tax morale as a measure of the symmetry between the codified laws and regulations of formal institutions (state morality)...

To evaluate critically the policy options available for tackling the undeclared economy, this paper commences by evaluating the implications of four hypothetical policy choices, namely doing nothing, de-regulating the declared economy, eradicating the undeclared economy, or moving undeclared...

Inspired by a stream of cultural economic geographical thought that has sought to de-construct the view that monetary transactions are everywhere market-like and profit-motivated, this paper seeks to re-read the nature of undeclared work. Conventionally, such work has been seen as epitomising...

The aim of this report is to provide a systematic overview of the extent and nature of undeclared work, and how it is being tackled, in the EU acceding country of Croatia . Croatia has been classified by the World Bank as a ‘high income’ country, having a GNI per capita of USD 13,760 in...

The aim of this paper is to evaluate contrasting policy approaches towards undeclared work. To do so, evidence is reported from 1,000 face-to-face interviews conducted in Croatia during 2013. Logistic regression analysis reveals no association between participation in undeclared work and the...

Given that 60 per cent of the global workforce is in the informal sector, this article develops a typology that classifies economies according to, firstly, where different countries sit on a continuum of informalization and, secondly, the character of their informal sectors. This is then applied...

The starting point of this paper is a recognition that the current deterrence approach towards underground work fails to recognize either the potential asset that enterprise and entrepreneurship in the underground economy represents in western economies or the desire of governments to transfer...

To evaluate the size of the underground sector, numerous measurement methods have been employed ranging from indirect to direct survey approaches. Evaluating critically the range of techniques available, this paper firstly highlights the growing appreciation that direct rather than indirect...

This paper evaluates critically the assumption that entrepreneurs who start-up their business ventures operating wholly or partially off-the-books are engaged in commercial entrepreneurship. Reporting evidence from a 2005-2006 survey involving face-to-face interviews with 298 informal...