Until now, participation in undeclared work has been explained through either a structuralist lens as driven by ‘exclusion' from state benefits and the circuits of the modern economy or through a neo-liberal and/or post-structuralist lens as driven by the voluntary ‘exit' of workers out of...

To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship between the shadow economy and tax morale. Viewing tax morale as a measure of the symmetry between the codified laws and regulations of formal institutions (state morality)...

The aim of this paper is to map the spatial variations in the size of the shadow economy within Brussels. Reporting data provided by the National Bank of Belgium on the deposit of high denomination banknotes across bank branches in the 19 municipalities of the Brussels-Capital Region, the...

The aim of the Shadow Economy Index for the Baltic countries is to measure the size of the shadow economies in Estonia, Latvia, and Lithuania, as well as to explore the main factors that influence participation in the shadow economy. We use the term “shadow economy” to refer to all legal...