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In recent years, participants in the informal economy have started to be viewed less as rational economic actors who engage in the informal economy when the pay-off is greater than the expected cost of being caught and punished, and more as social actors who engage when their tax morale (i.e.,...
Persistent link: https://www.econbiz.de/10011613648
In recent years, it has been increasingly recognised that governments seeking to tackle undeclared work effectively should adopt a holistic approach. This seeks to coordinate strategy across the fields of labour, tax and social security law, and to use the full range of policy measures...
Persistent link: https://www.econbiz.de/10012178718
Despite the emergent recognition that many in the informal economy work on a self-employed basis, few have evaluated the extent and character of such endeavour. To start to fill this gap, a 2007 Eurobarometer survey composed of 26,659 face-to-face interviews in 27 European countries is reported....
Persistent link: https://www.econbiz.de/10013009955
Europe it is vertical trust and the risk of detection. The implications for theory and policy are discussed. …
Persistent link: https://www.econbiz.de/10012802845
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...
Persistent link: https://www.econbiz.de/10013009475
The aim of this article is to evaluate competing theories that variously explain the greater prevalence of envelope wages in some countries either as: a legacy of underdevelopment (modernisation thesis); due to high taxes, state corruption and burdensome regulations and controls (neo-liberal...
Persistent link: https://www.econbiz.de/10013009486
modernisation (modernisation theory); high taxes and state interference in the free market (neo-liberal theory) or inadequate levels … of state intervention to protect citizens (political economy theory). The aim of this paper is to evaluate these … 28 nations with cross-national variations in the economic and social characteristics each theory denotes as determinants …
Persistent link: https://www.econbiz.de/10012967069
Since the turn of the millennium, there has been widespread recognition that the informal economy is a sizeable and growing feature in the global economy. To explain this, neo-liberals have contended that the informal economy is a direct result of over-regulation, high taxes and state...
Persistent link: https://www.econbiz.de/10013009700
The aim of this paper is to unravel the heterogeneous nature of undeclared work across the European Union and to evaluate the consequences for tackling such work. Until now, most studies of undeclared work have sought to measure the variations in its magnitude. Far fewer have evaluated the...
Persistent link: https://www.econbiz.de/10013010326
This article reveals that formal labour markets in the European Union are not always quite as pure, wholesome and legitimate as might be supposed. Until now, it has been commonly assumed that the formal economy is separate and discrete from the informal economy. To contribute to the emerging...
Persistent link: https://www.econbiz.de/10013010332