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.,...

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...

Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...

Undeclared work is socially accepted and widely practiced in Bulgaria, Croatia, and the FYR of Macedonia. More than 1 in 5 adults in these countries acknowledge that they have bought goods and services on the undeclared economy in the prior year. More than 1 in 12 report that they have...

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...

This paper evaluates critically the meta-narrative that capitalism is becoming more powerful, expansive, hegemonic and totalising as it stretches its tentacles ever wider across the globe and penetrates deeper into each and every corner of daily life. Reviewing the ways in which an emerging...

This paper evaluates the coping practices adopted by households in East-Central Europe following the collapse of the socialist bloc. Drawing upon the New Democracies Barometer (NDB) survey, it is here revealed that although a common assumption is that post-socialist societies have undergone a...

This paper evaluates critically the argument of neo-liberals that informal employment is a result of high taxes, public sector corruption and too much state interference in the free market and that the consequent solution is to reduce taxes, public sector corruption and the regulatory burden via...