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 candidate country of FYR Macedonia. The objectives of the report are to analyse the prevalence and character of undeclared work in FYR Macedonia; to...

This article seeks to explain the cross-national variations in the tendency of employers to underdeclared salaries by paying formal employees an undeclared (‘envelope') wage in addition to their official declared salary. Analysing the prevalence, size and nature of envelope wage payments...

Reflecting the broader ‘cultural turn' in retail studies, recent surveys of do-it-yourself (DIY) consumers have emphasised human agency rather than economic constraints when explaining their motives for purchasing DIY products. The aim of this paper however, is to evaluate critically this...

In recent years, it has become common to represent entrepreneurs as either necessity- or opportunity-driven. Drawing upon face-to-face interviews in England with 70 entrepreneurs trading wholly or partially off-the-books, this paper evaluates critically this dichotomous representation. The...

Despite the growing recognition that many entrepreneurs conduct some or all of their trade off-the-books, few have evaluated whether there are variations in the rationales of men and women engaging in this shadow enterprise culture. Reporting face-to-face interviews with 331 entrepreneurs in...

PurposeRecently when studying mainstream (legitimate) entrepreneurs, the distinction between ‘necessity-driven' entrepreneurs pushed into entrepreneurship because other options for work are absent or unsatisfactory, and ‘opportunity-driven' entrepreneurs pulled into entrepreneurship to...

To understand undeclared work and how to tackle it, this report examines the prevalence of undeclared work in the construction sector followed by how it can be tackled. This includes an outline of the policy initiatives being pursued as a result of the TUWIC (Tackling undeclared work in the...

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...

In recent decades, a burgeoning literature has brought out of the shadows the magnitude of the undeclared economy. This reveals that the undeclared economy is a persistent feature of contemporary economies. With the equivalent of 17.9 per cent of GDP not declared to the authorities in the...