Acknowledgements -- Introduction -- Theorising entrepreneurship in the informal sector -- An institutionalist perspective -- Determinants of institutional asymmetry -- Informal sector entrepreneurship in global perspective -- Prevalence of informal entrepreneurship -- Impacts of informal...

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...

Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties....