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Tackling Undeclared Work In The European Union: An Evaluation Of Government Policy Approaches

Author

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  • C. Williams, Colin

    (Management School, University of Sheffield, United Kingdom)

Abstract

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 available. The aim of this paper is to evaluate the extent to which European Union member states adopt such an integrated holistic approach when tackling undeclared work by coordinating strategy across the fields of labour, tax and social security law, and using the full range of policy measures available. Reporting a 2017 survey of the official representatives of the national governments on the European Commission’s European Platform Tackling Undeclared Work, the finding is that most national governments continue to adopt an uncoordinated fragmented approach to strategy and use only a limited range of mostly deterrent policy measures. The paper concludes by discussing how a more holistic approach could be achieved across EU member states.

Suggested Citation

  • C. Williams, Colin, 2019. "Tackling Undeclared Work In The European Union: An Evaluation Of Government Policy Approaches," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 10(2), pages 135-147.
    • Handle: RePEc:ris:utmsje:0269
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    References listed on IDEAS

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    3. Williams Colin & Nadin Sara & Windebank Jan, 2012. "Evaluating the Prevalence and Nature of Self-Employment in the Informal Economy: Evidence From a 27-Nation European Survey," European Spatial Research and Policy, Sciendo, vol. 19(1), pages 129-142, July.
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    5. Webb, Justin W. & Bruton, Garry D. & Tihanyi, Laszlo & Ireland, R. Duane, 2013. "Research on entrepreneurship in the informal economy: Framing a research agenda," Journal of Business Venturing, Elsevier, vol. 28(5), pages 598-614.
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    7. Gabriele, Mazzolini & Laura, Pagani & Alessandro, Santoro, 2017. "The deterrence effect of real-world operational tax audits," Working Papers 359, University of Milano-Bicocca, Department of Economics, revised 03 Feb 2017.
    8. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, September.
    9. Williams Colin C. & Horodnic Ioana A., 2015. "Explaining The Prevalence Of The Informal Economy In The Baltics: An Institutional Asymmetry Perspective," European Spatial Research and Policy, Sciendo, vol. 22(2), pages 127-145, December.
    10. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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    12. Dotti Nicola Francesco & Van Heur Bas & Williams Colin C., 2015. "Mapping the Shadow Economy: Spatial Variations in the use of High Denomination Bank Notes in Brussels," European Spatial Research and Policy, Sciendo, vol. 22(1), pages 5-21, June.
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    Cited by:

    1. Colin C Williams, 2021. "Tackling Undeclared Self-Employment in South-East Europe: from Deterrents to Preventative Policy Measures," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 280-298, July.
    2. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
    3. Colin Williams, 2020. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe," Administrative Sciences, MDPI, vol. 10(3), pages 1-15, July.
    4. C Williams, Colin, 2021. "Tackling Unregistered Employment In European Regions: Towards A Variegated Policy Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(2), pages 104-122.
    5. Fethiye Kaya Tilbe, 2023. "Labour market, social welfare, and migrant remittance: COVID-19 implications in the UK," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-9, December.
    6. Colin Williams & Brunilda Kosta, 2021. "Why do Consumers Buy from Informal Sector Suppliers in East-Central Europe? A Case Study of Home Repair and Renovation Services," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 134-152, March.

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    More about this item

    Keywords

    informal economy; tax evasion; public policy; European Union;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • J46 - Labor and Demographic Economics - - Particular Labor Markets - - - Informal Labor Market
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    • P37 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Legal

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