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A Modern Guide to the Informal Economy

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  • Colin C. Williams

Abstract

This Modern Guide presents a comprehensive synthesis of contemporary thought on the informal economy, which, as the author demonstrates – far from being a peripheral feature of the global economy – is a system in which the majority of the global workforce are employed and which has pervasive detrimental effects. Formalising it is therefore a priority for most governments.

Individual chapters are listed in the "Chapters" tab

Suggested Citation

  • Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
    • Handle: RePEc:elg:eebook:18668
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    References listed on IDEAS

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    135. Ioana Alexandra Horodnic & Colin C. Williams & Alexandru Maxim & Iuliana Claudia Stoian & Oana Carmen Țugulea & Adrian V. Horodnic, 2021. "Knowing and Unknowing Purchases of Undeclared Healthcare Goods and Services: The Role of Vertical and Horizontal Trust," IJERPH, MDPI, vol. 18(21), pages 1-14, November.
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    257. 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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    259. Colin C. Williams & Slavko Bezeredi, 2018. "Evaluating Policy Approaches Towards Undeclared Work: Some Lessons from FYR of Macedonia," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 16(2), pages 171-187.
    260. Colin C. Williams & Adrian V. Horodnic, 2018. "Explaining informal payments for health services in Central and Eastern Europe: an institutional asymmetry perspective," Post-Communist Economies, Taylor & Francis Journals, vol. 30(4), pages 440-458, July.
    261. Wenzel, Michael, 2005. "Misperceptions of social norms about tax compliance: From theory to intervention," Journal of Economic Psychology, Elsevier, vol. 26(6), pages 862-883, December.
    262. Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
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    264. Colin C Williams & Ioana A Horodnic, 2016. "Tackling the undeclared economy in the European Union: an evaluation of the tax morale approach," Industrial Relations Journal, Wiley Blackwell, vol. 47(4), pages 322-340, July.
    265. Friedrich Schneider, 2000. "The Increase of the size of the shadow economy of 18 OECD countries: Some preliminary explanations," Economics working papers 2000-08, Department of Economics, Johannes Kepler University Linz, Austria.
    266. Mara, Eugenia Ramona, 2021. "Drivers of the shadow economy in European Union welfare states: A panel data analysis," Economic Analysis and Policy, Elsevier, vol. 72(C), pages 309-325.
    267. Alm, James & McKee, Michael J. & Beck, William, 1990. "Amazing Grace: Tax Amnesties and Compliance," National Tax Journal, National Tax Association, vol. 43(1), pages 23-37, March.
    268. Alm, James & Torgler, Benno, 2006. "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
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    270. C. Williams, Colin & Bezeredi, Slavko, 2017. "Evaluating The Use Of Personal Connections To Bypass Formal Procedures: A Study Of Vrski In Republic Of Macedonia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 8(2), pages 169-182.
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    273. Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2019. "The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan," Journal of Asian Economics, Elsevier, vol. 63(C), pages 33-43.
    274. Friederike Welter & David Smallbone & Anna Pobol, 2015. "Entrepreneurial activity in the informal economy: a missing piece of the entrepreneurship jigsaw puzzle," Entrepreneurship & Regional Development, Taylor & Francis Journals, vol. 27(5-6), pages 292-306, June.
    275. Désirée Teobaldelli, 2011. "Federalism and the shadow economy," Public Choice, Springer, vol. 146(3), pages 269-289, March.
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    277. Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2016. "Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(2), pages 739-798.
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    279. Sheila M. Puffer & Daniel J. McCarthy & Max Boisot, 2010. "Entrepreneurship in Russia and China: The Impact of Formal Institutional Voids," Entrepreneurship Theory and Practice, , vol. 34(3), pages 441-467, May.
    280. van Dijke, Marius & Verboon, Peter, 2010. "Trust in authorities as a boundary condition to procedural fairness effects on tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(1), pages 80-91, February.
    281. Robert W. McGee, 2008. "A Survey of Vietnamese Opinion on the Ethics of Tax Evasion," Springer Books, in: Robert W. McGee (ed.), Taxation and Public Finance in Transition and Developing Economies, chapter 36, pages 663-674, Springer.
    282. Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2021. "Less cheating? The effects of prefilled forms on compliance behavior," Journal of Economic Psychology, Elsevier, vol. 83(C).
    283. Williams Colin C. & Bezeredi Slavko, 2018. "Explaining and Tackling Under-Declared Employment in FYR Macedonia: The Employers Perspective," South East European Journal of Economics and Business, Sciendo, vol. 13(2), pages 19-31, December.
    284. Colin C. Williams & Ioana Alexandra Horodnic & Jan Windebank, 2017. "Evaluating the internal dualism of the informal sector: evidence from the European Union," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 44(4), pages 605-616, September.
    285. Colin C. Williams & Josip Franic, 2016. "Explaining Participation in the Informal Economy in Post-Socialist Societies: A Study of the Asymmetry between Formal and Informal Institutions in Croatia," Journal of Contemporary Central and Eastern Europe, Taylor & Francis Journals, vol. 24(1), pages 51-65, January.
    286. Juan P Mendoza & Jacco L Wielhouwer, 2015. "Only the Carrot, Not the Stick: Incorporating Trust into the Enforcement of Regulation," PLOS ONE, Public Library of Science, vol. 10(2), pages 1-18, February.
    287. Ted London & Stuart L Hart, 2004. "Reinventing strategies for emerging markets: beyond the transnational model," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 35(5), pages 350-370, September.
    288. Stephen Esaku & Francesco Tajani, 2021. "Does corruption contribute to the rise of the shadow economy? Empirical evidence from Uganda," Cogent Economics & Finance, Taylor & Francis Journals, vol. 9(1), pages 1932246-193, January.
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    290. 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.
    291. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, September.
    292. Colin C. Williams, 2006. "How much for cash? Tackling the cash-in-hand ethos in the household services sector," The Service Industries Journal, Taylor & Francis Journals, vol. 26(5), pages 479-492, July.
    293. Phuc Nguyen Canh & Christophe Schinckus & Su Dinh Thanh, 2021. "What are the drivers of shadow economy? A further evidence of economic integration and institutional quality," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 30(1), pages 47-67, January.
    294. Kistruck, Geoffrey M. & Webb, Justin W. & Sutter, Christopher J. & Bailey, Anastasia V.G., 2015. "The double-edged sword of legitimacy in base-of-the-pyramid markets," Journal of Business Venturing, Elsevier, vol. 30(3), pages 436-451.
    295. 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.
    296. Alexander, Phyllis & Balavac-Orlic, Merima, 2022. "Tax morale: Framing and fairness," Economic Systems, Elsevier, vol. 46(1).
    297. Colin C. Williams & Brunilda Kosta, 2020. "Evaluating The Implications Of Starting-Up Unregistered On Future Firm Performance: Evidence A 2019 Survey In Albania," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 25(02), pages 1-17, June.
    298. Henrik Jacobsen Kleven & Martin B. Knudsen & Claus Thustrup Kreiner & Søren Pedersen & Emmanuel Saez, 2011. "Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark," Econometrica, Econometric Society, vol. 79(3), pages 651-692, May.
    299. Mendoza, Juan P. & Wielhouwer, Jacco L. & Kirchler, Erich, 2017. "The backfiring effect of auditing on tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 284-294.
    300. 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.
    301. Ann-Sofie Kolm & Birthe Larsen, 2016. "Informal unemployment and education," IZA Journal of Labor Economics, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-36, December.
    302. Pranab Bardhan, 1997. "Corruption and Development: A Review of Issues," Journal of Economic Literature, American Economic Association, vol. 35(3), pages 1320-1346, September.
    303. Ananish Chaudhuri, 2011. "Sustaining cooperation in laboratory public goods experiments: a selective survey of the literature," Experimental Economics, Springer;Economic Science Association, vol. 14(1), pages 47-83, March.
    304. Mishari Alnahedh & Salem Alsanousi, 2020. "Entrepreneurial Spawning In The Informal Economy," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 25(02), pages 1-18, June.
    305. Colin C Williams, 2014. "Out of the shadows: a classification of economies by the size and character of their informal sector," Work, Employment & Society, British Sociological Association, vol. 28(5), pages 735-753, October.
    306. Colin C Williams & Ioana A Horodnic, 2017. "Evaluating the policy approaches for tackling undeclared work in the European Union," Environment and Planning C, , vol. 35(5), pages 916-936, August.
    307. Colin C Williams, 2021. "Policy Approaches Toward Informal Sector Entrepreneurship: An Overview," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 26(02), pages 1-25, June.
    308. Colin C. Williams & Ioana Alexandra Horodnic & Jan Windebank, 2017. "Explaining participation in the informal economy: a purchaser perspective," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 44(11), pages 1421-1436, November.
    309. Colin C. Williams & Youssef Youssef, 2015. "Theorising Entrepreneurship in the Informal Sector in Urban Brazil: A Product of Exit or Exclusion?," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 24(2), pages 148-168, September.
    310. Colin C. Williams & John Round, 2008. "The Hidden Enterprise Culture Of Moscow: Entrepreneurship And Off-The-Books Working Practices," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 13(04), pages 445-462.
    311. John Round & Colin C. Williams & Peter Rodgers, 2008. "Corruption in the post-Soviet workplace: the experiences of recent graduates in contemporary Ukraine," Work, Employment & Society, British Sociological Association, vol. 22(1), pages 149-166, March.
    312. Bimal Kishore Sahoo & Bhaskar Jyoti Neog, 2017. "Heterogeneity and participation in informal employment among non-cultivator workers in India," International Review of Applied Economics, Taylor & Francis Journals, vol. 31(4), pages 437-467, July.
    313. Martin Magidi & Innocent T. Mahiya, 2021. "Rethinking training: the role of the informal sector in skills acquisition and development in Zimbabwe," Development Southern Africa, Taylor & Francis Journals, vol. 38(4), pages 509-523, July.
    314. Lee A. Swanson & Vincent Bruni-Bossio, 2019. "A Righteous Undocumented Economy," Journal of Business Ethics, Springer, vol. 160(1), pages 225-237, November.
    315. Colin C. Williams & Sara Nadin, 2011. "Re-reading entrepreneurship in the hidden economy: commercial or social entrepreneurs?," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 14(4), pages 441-455.
    316. John Hasseldine & Peggy Hite & Simon James & Marika Toumi, 2007. "Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 171-194, March.
    317. Julio López-Laborda & Fernando Rodrigo, 2003. "Tax Amnesties and Income Tax Compliance: The Case of Spain," Fiscal Studies, Institute for Fiscal Studies, vol. 24(1), pages 73-96, March.
    318. Colin C WILLIAMS & Slavko BEZEREDI, 2018. "Explaining informal entrepreneurship in South-East Europe: a tax morale approach," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9, pages 47-68, December.
    319. Colin C. Williams & Josip Franic, 2016. "Beyond a Deterrence Approach towards the Undeclared Economy: Some Lessons from Bulgaria," Journal of Balkan and Near Eastern Studies, Taylor & Francis Journals, vol. 18(1), pages 90-106, January.
    320. Eghosa O Igudia, 2020. "Exploring the theories, determinants and policy options of street vending: A demand-side approach," Urban Studies, Urban Studies Journal Limited, vol. 57(1), pages 56-74, January.
    321. Vossler, Christian A. & McKee, Michael & Jones, Michael, 2011. "Some effects of tax information services reliability and availability on tax reporting behavior," MPRA Paper 38870, University Library of Munich, Germany.
    322. Korem Ayira, 2022. "Working in the Informal Sector in Togo: Choice or Constraint?," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 34(5), pages 2598-2623, October.
    323. Era Dabla-Norris & Gabriela Inchauste, 2008. "Informality and Regulations: What Drives the Growth of Firms?," IMF Staff Papers, Palgrave Macmillan, vol. 55(1), pages 50-82, April.
    324. Cong Minh Huynh & Tan Loi Nguyen, 2020. "Fiscal policy and shadow economy in Asian developing countries: does corruption matter?," Empirical Economics, Springer, vol. 59(4), pages 1745-1761, October.
    325. Colin C Williams & Abbi M. Kedir, 2016. "Business Registration And Firm Performance: Some Lessons From India," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 21(03), pages 1-19, September.
    326. Aziz N. Berdiev & James W. Saunoris, 2020. "Driven underground by (mis)trust?," Applied Economics Letters, Taylor & Francis Journals, vol. 27(4), pages 286-290, February.
    327. Cristian Incaltarau & Adrian V. Horodnic & Colin C. Williams & Liviu Oprea, 2021. "Institutional Determinants of Informal Payments for Health Services: An Exploratory Analysis across 117 Countries," IJERPH, MDPI, vol. 18(23), pages 1-19, November.
    328. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
    329. Andrew Dilnot & C. N. Miller, 1981. "What do we know about the black economy?," Fiscal Studies, Institute for Fiscal Studies, vol. 2(1), pages 58-73, March.
    330. repec:bla:kyklos:v:52:y:1999:i:2:p:141-71 is not listed on IDEAS
    331. Sutter, Christopher & Webb, Justin & Kistruck, Geoff & Ketchen, David J. & Ireland, R. Duane, 2017. "Transitioning entrepreneurs from informal to formal markets," Journal of Business Venturing, Elsevier, vol. 32(4), pages 420-442.
    332. Colin C. Williams & John Round, 2010. "Spatial variations in the character of off-the-books entrepreneurship: lessons from a study of contrasting districts in Moscow," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 10(2), pages 287-301.
    333. Jay Pil Choi & Marcel Thum, 2005. "Corruption And The Shadow Economy," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 46(3), pages 817-836, August.
    334. Arlette Beltrán, 2020. "Informal sector competition and firm productivity," Applied Economics Letters, Taylor & Francis Journals, vol. 27(15), pages 1243-1246, September.
    335. Nicola Banks & Melanie Lombard & Diana Mitlin, 2020. "Urban Informality as a Site of Critical Analysis," Journal of Development Studies, Taylor & Francis Journals, vol. 56(2), pages 223-238, February.
    336. James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019. "Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions," Games, MDPI, vol. 10(4), pages 1-23, October.
    337. Adrian V. Horodnic & Colin C. Williams, 2018. "Informal payments by patients for health services: prevalence and determinants," The Service Industries Journal, Taylor & Francis Journals, vol. 38(11-12), pages 841-855, September.
    338. David Urbano & Sebastian Aparicio & David Audretsch, 2019. "Twenty-five years of research on institutions, entrepreneurship, and economic growth: what has been learned?," Small Business Economics, Springer, vol. 53(1), pages 21-49, June.
    339. Colin C. Williams & Abbi M. Kedir, 2019. "Explaining cross-country variations in the prevalence of informal sector competitors: lessons from the World Bank Enterprise Survey," International Entrepreneurship and Management Journal, Springer, vol. 15(3), pages 677-696, September.
    340. Jorge Martinez-Vazquez & Benno Torgler, 2009. "The Evolution of Tax Morale in Modern Spain," Journal of Economic Issues, Taylor & Francis Journals, vol. 43(1), pages 1-28.
    341. Maciej A. Górecki & Natalia Letki, 2021. "Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment," Journal of Business Ethics, Springer, vol. 172(4), pages 727-746, September.
    342. Pablo Fajnzylber & William F. Maloney & Gabriel V. Montes-Rojas, 2009. "Releasing Constraints to Growth or Pushing on a String? Policies and Performance of Mexican Micro-Firms," Journal of Development Studies, Taylor & Francis Journals, vol. 45(7), pages 1027-1047, August.
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    344. Johanna Mair & Ignasi Marti & Marc Ventresca, 2012. "Building Inclusive Markets in Rural Bangladesh : How Intermediaries Work Institutional Voids," Post-Print hal-02312706, HAL.
    345. Barbara Hartl & Eva Hofmann & Katharina Gangl & Martina Hartner-Tiefenthaler & Erich Kirchler, 2015. "Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power," PLOS ONE, Public Library of Science, vol. 10(4), pages 1-19, April.
    346. J. J. Thomas, 1986. "The Underground Economy in the United States: A Comment on Tanzi," IMF Staff Papers, Palgrave Macmillan, vol. 33(4), pages 782-789, December.
    347. Christoph Kogler & Stephan Muehlbacher & Erich Kirchler, 2015. "Testing the “slippery slope framework” among self-employed taxpayers," Economics of Governance, Springer, vol. 16(2), pages 125-142, May.
    348. Colin C. Williams & Sara Nadin, 2010. "Entrepreneurship And The Informal Economy: An Overview," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 15(04), pages 361-378.
    349. Colin C. Williams & Ioana A. Horodnic, 2018. "Extent and distribution of unregistered employment in the service industries in Europe," The Service Industries Journal, Taylor & Francis Journals, vol. 38(11-12), pages 856-874, September.
    350. Ardiana Gashi & Colin C Williams, 2021. "Beyond The Marginalization Thesis: An Evaluation Of The Prevalence, Character And Motives Of Informal Sector Entrepreneurs In Kosovo," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 26(01), pages 1-19, March.
    351. Robert W. McGee & Jaan Alver & Lehte Alver, 2008. "The Ethics of Tax Evasion: A Survey of Estonian Opinion," Springer Books, in: Robert W. McGee (ed.), Taxation and Public Finance in Transition and Developing Economies, chapter 24, pages 461-480, Springer.
    352. Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016. "Delayed feedback on tax audits affects compliance and fairness perceptions," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 81-87.
    353. Duman, Anil, 2020. "Pay Gaps and Mobility for Lower and Upper Tier Informal Sector Employees: an investigation of the Turkish labor market," GLO Discussion Paper Series 655, Global Labor Organization (GLO).
    354. Colin C. Williams, 2011. "Entrepreneurship, the informal economy and rural communities," Journal of Enterprising Communities: People and Places in the Global Economy, Emerald Group Publishing Limited, vol. 5(2), pages 145-157, May.
    355. Colin C. Williams & Sara Nadin, 2012. "Beyond The Commercial Versus Social Entrepreneurship Dichotomy: A Case Study Of Informal Entrepreneurs," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 17(03), pages 1-17.
    356. Friedland, Nehemiah & Maital, Shlomo & Rutenberg, Aryeh, 1978. "A simulation study of income tax evasion," Journal of Public Economics, Elsevier, vol. 10(1), pages 107-116, August.
    357. James Alm & Kim M. Bloomquist & Michael McKee, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance," Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
    358. Dubin, Jeffrey A. & Wilde, Louis L., 1988. "An Empirical Analysis of Federal Income Tax Auditing and Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(1), pages 61-74, March.
    359. A. J. Knox & H. Bressers & N. Mohlakoana & J. Groot, 2019. "Aspirations to grow: when micro- and informal enterprises in the street food sector speak for themselves," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 9(1), pages 1-24, December.
    360. Colin C. Williams & Aysegul Kayaoglu, 2020. "COVID-19 and undeclared work: impacts and policy responses in Europe," The Service Industries Journal, Taylor & Francis Journals, vol. 40(13-14), pages 914-931, October.
    361. Robert W. McGee & Marcelo J. Rossi, 2008. "A Survey of Argentina on the Ethics of Tax Evasion," Springer Books, in: Robert W. McGee (ed.), Taxation and Public Finance in Transition and Developing Economies, chapter 14, pages 239-261, Springer.
    362. Alm, James & McKee, Michael J. & Beck, William, 1990. "Amazing Grace: Tax Amnesties and Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(1), pages 23-37, March.
    363. 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.
    364. Aziz N. Berdiev & James W. Saunoris & Friedrich Schneider, 2020. "Poverty and the shadow economy: The role of governmental institutions," The World Economy, Wiley Blackwell, vol. 43(4), pages 921-947, April.
    365. Juan Molero & Francesc Pujol, 2012. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter," Journal of Business Ethics, Springer, vol. 105(2), pages 151-162, January.
    366. Colin C. Williams & Ioana A. Horodnic, 2016. "Evaluating the multifarious motives for acquiring goods and services from the informal sector in Central and Eastern Europe," Journal of Contemporary Central and Eastern Europe, Taylor & Francis Journals, vol. 24(3), pages 321-338, September.
    367. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
    368. Monder Ram & Nicholas Theodorakopoulos & Trevor Jones, 2008. "Forms of capital, mixed embeddedness and Somali enterprise," Work, Employment & Society, British Sociological Association, vol. 22(3), pages 427-446, September.
    369. Williams Colin C, 2019. "Explaining and tackling the informal economy: an evaluation of competing perspectives," Open Economics, De Gruyter, vol. 2(1), pages 63-75, January.
    370. Tomáš Lichard & Jan Hanousek & Randall K. Filer, 2021. "Hidden in plain sight: using household data to measure the shadow economy," Empirical Economics, Springer, vol. 60(3), pages 1449-1476, March.
    371. Katie Cruz & Kate Hardy & Teela Sanders, 2017. "False Self-Employment, Autonomy and Regulating for Decent Work: Improving Working Conditions in the UK Stripping Industry," British Journal of Industrial Relations, London School of Economics, vol. 55(2), pages 274-294, June.
    372. Mr. Ben Kelmanson & Koralai Kirabaeva & Leandro Medina & Borislava Mircheva & Jason Weiss, 2019. "Explaining the Shadow Economy in Europe: Size, Causes and Policy Options," IMF Working Papers 2019/278, International Monetary Fund.
    373. Amrita Chhachhi & Saumyajit Bhattacharya, 2014. "Is Labour Still a Relevant Category for Praxis? Critical Reflections on Some Contemporary Discourses on Work and Labour in Capitalism," Development and Change, International Institute of Social Studies, vol. 45(5), pages 941-962, September.
    374. Colin C. Williams & Alvaro Martinez-Perez, 2016. "Evaluating the impacts of corruption on firm performance in developing economies: an institutional perspective," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 16(4), pages 401-422.
    375. Williams Colin C., 2014. "Explaining Cross-National Variations in the Prevalence and Character of Undeclared Employment in the European Union," European Spatial Research and Policy, Sciendo, vol. 21(2), pages 115-131, December.
    376. Feige, Edgar L., 2012. "The myth of the “cashless society”: How much of America’s currency is overseas?," MPRA Paper 42169, University Library of Munich, Germany.
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    9. Colin C WILLIAMS & Slavko BEZEREDI, 2018. "Explaining informal entrepreneurship in South-East Europe: a tax morale approach," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9, pages 47-68, December.
    10. Colin C Williams & Junhong Yang, 2017. "Tackling falsely-declared salaries in Bulgaria: evidence from a 2015 survey," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 333-351, September.
    11. Colin C. Williams & Abbi Kedir, 2018. "Explaining Cross-National Variations In The Prevalence Of Informal Sector Entrepreneurship: Lessons From A Survey Of 142 Countries," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-22, March.
    12. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
    13. Colin Williams, 2020. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe," Administrative Sciences, MDPI, vol. 10(3), pages 1-15, July.
    14. Colin C. Williams & Brunilda Kosta, 2019. "Evaluating Institutional Theories Of Informal Sector Entrepreneurship: Some Lessons From Albania," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 24(02), pages 1-17, June.
    15. C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
    16. Colin C. Williams & Slavko Bezeredi, 2018. "An Institutional Theory Of Informal Entrepreneurship: Some Lessons From Fyr Macedonia," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(03), pages 1-22, September.
    17. Williams Colin C. & Gashi Ardiana, 2022. "Formal Institutional Failings and Informal Employment: Evidence from the Western Balkans," South East European Journal of Economics and Business, Sciendo, vol. 17(2), pages 83-95, December.
    18. Colin C. Williams & Slavko Bezeredi, 2021. "Explaining informal entrepreneurship in Croatia: a social actor approach," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 42(3), pages 348-368.
    19. Colin Williams, 2020. "An Institutional Theory of Tax Non- Compliance in Bulgaria: a Tax Morale Approach," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-49, March.
    20. Colin C. Williams & Besnik Krasniqi, 2018. "Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 1-20, June.

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