To advance understanding of the entrepreneurship process in developing economies, this article evaluates whether registered enterprises that initially avoid the cost of registration, and focus their resources on overcoming other liabilities of newness, lay a stronger foundation for subsequent...

This paper evaluates critically the neo-liberal perspective which contends that informal employment results from high taxes, public sector corruption and too much state interference in the free market and that the consequent remedy is to reduce taxes, public sector corruption and the regulatory...

Over the past decade or so, there has been widespread recognition that a large and growing proportion of the global workforce is employed in informal sector enterprises. To explain this, neo-liberals contend that enterprises operate in the informal sector due to high taxes, public sector...

A widely held belief is that as economies become more “advanced,” there is a natural and inevitable shift of economic activity from the informal to the formal sphere (herein referred to as the “formalization of work” thesis). Hence, the existence of supposedly “traditional” informal...

The aim of this study is to evaluate the impacts of the coronavirus pandemic on undeclared work in the Western Balkans and the emergent challenges for state authorities, and policy responses, in the immediate and longer-term in relation to tackling undeclared work. To achieve this, section 2...

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...

The use of personal connections to gain preferential access to goods and services and to circumvent formal procedures exists in all countries to varying degrees. In this paper, the aim is to critically evaluate the continuing widespread positive depiction of this practice as a form of friendly...

The aim of this article is to evaluate the prevalence and distribution in the European Union of a little discussed illegitimate employment practice whereby employers pay their formal employees both an official declared salary and an undeclared ‘envelope' wage so as to evade the full tax and...