Despite the widespread assumption that informal employment is more prevalent amongst those not in the formal labour market, there have been no evaluations of the extent and nature of informal employment amongst the student population, who are in most nations a prominent group of those not in...

This paper provides a new explanation for "tax holidays," as well as their subsequent removal in a tax reform stage. In a two-period model, I assume that perfectly competitive foreign investors are uncertain about the host country government's propensity for public spending, and that infinitely...

It has been recently revealed that depicting undeclared work as everywhere composed of income-oriented market-like work over-simplifies and obscures its heterogeneous meanings and spatially variable nature. Although the undeclared work of people living in affluent areas is predominantly...

Drawing inspiration from a burgeoning corpus of scholars who have begun to question the narrative of impending market hegemony, this paper seeks to further advance this emergent ‘diverse economies' literature by constructing a conceptual framework for representing the multiple labour practices...

Drawing upon the results of 26,659 face-to-face interviews in the 27 member states of the European Union (EU-27), the aim of this paper is to evaluate its varying magnitude and whether such work is mostly wage-based (of an envelope wage or undeclared variety) or own-account work (of a...

A review of policies introduced since 2008 for tackling undeclared work in the EU-27 and Norway.Since the publication of previous reports on how undeclared work is being tackled in the 27 Member States of the European Union (EU27) and Norway (Eurofound, 2008, 2009), the ongoing recession took...

A review of policy measures to facilitate the formalisation of informal enterprise.This report details the findings from a study of informal entrepreneurship funded by the Institute for Small Businesses and Entrepreneurship (ISBE) and conducted by the University of Sheffield in collaboration...

A review of the size and nature of the shadow economy and what might be done to tackle it.Reducing tax evasion, the shadow economy and informal employment has been an important policy goal in OECD countries during recent decades. The shadow economy is notoriously difficult to measure, however....

A review of policies for tackling undeclared work in Croatia and four EU candidate countries.The aim of this report is to provide a systematic overview of the extent and nature of undeclared work, and how it is being tackled, in Croatia and four EU candidate countries: Iceland, the former...