Purpose The primary motive of a minimum wage policy is to provide a wage floor for poorly paid workers and improve their welfare. In Nigeria, real minimum wage declined by 60 per cent between 1974 and 2011, thus reducing the welfare of workers. The wage gap between low skilled and high skilled...

There are a number of international conventions and national legislations in response to child labor. However, children are being vulnerable to different work related risks. The risks and impacts of child labor can be determined by the age of child, the type and hours of work performed and the...

Purpose – Grounded in an emergent recognition that those people in formal employment conduct the vast majority of work in the shadow economy, the purpose of this paper is to evaluate for the first time the degree to which shadow work is conducted by those in formal jobs and the characteristics...

Purpose – Although there is emerging an understanding that many entrepreneurs conduct some or all of their transactions off‐the‐books, there has so far been little attempt to consider what can and should be done about entrepreneurship in the informal economy. The purpose of this paper is...

Purpose – Conventionally, participation in the informal economy has been explained by viewing citizens as rational economic actors participating when the pay-off is greater than the expected cost of being caught and punished, and thus tackled by raising the sanctions and risks of detection....

Purpose The purpose of this study is to examine tax stamp evasion at Twifu Atti-Morkwa and Hemang Lower Denkyira districts in the central region of Ghana. Design/methodology/approach A cross-sectional survey design was adopted to sample 305 micro-taxpayers through the use of multi-stage sampling...

Purpose – The purpose of this paper is to evaluate critically the competing theories of informal entrepreneurship that variously represent such endeavour as a residue from a previous mode of accumulation (modernisation theory), a direct by‐product of contemporary capitalism and survival...

Purpose Participation in the informal economy has been predominantly explained from a supply side perspective by evaluating the rationales for people working in this sphere. Recognising that many transactions in the informal economy are often instigated by customers, exemplified by purchasers...