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Article ; Online: TACKLING UNDECLARED WORK IN THE EUROPEAN UNION

Colin C. Williams

UTMS Journal of Economics, Vol 10, Iss 2, Pp 135-

AN EVALUATION OF GOVERNMENT POLICY APPROACHES

2019 Volume 147

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 ... ...

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.
Keywords	: informal economy ; tax evasion ; public policy ; european union ; Economics as a science ; HB71-74
Subject code	320
Language	English
Publishing date	2019-11-01T00:00:00Z
Publisher	University of Tourism and Management
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: Explaining informal entrepreneurship in South-East Europe

Colin C WILLIAMS / Slavko BEZEREDI

Eastern Journal of European Studies, Vol 9, Iss 2, Pp 47-

a tax morale approach

2018 Volume 68

Abstract: Conventionally, entrepreneurs participating wholly or partially in the informal economy were explained as rational economic actors doing so when the benefits outweigh the costs. However, the finding that many entrepreneurs do not operate in the informal ... ...

Abstract	Conventionally, entrepreneurs participating wholly or partially in the informal economy were explained as rational economic actors doing so when the benefits outweigh the costs. However, the finding that many entrepreneurs do not operate in the informal economy even when the pay-off is greater than the costs has led to the emergence of a new tax morale approach. Grounded in institutional theory, this asserts that formal institutional problems lead to an asymmetry between the laws and regulation, and entrepreneurs’ views on the acceptability of informality. The greater this asymmetry (measured by the level of tax morale), the greater is the prevalence of informal entrepreneurship. To evaluate this, interviews with a nationally representative sample of 1,430 entrepreneurs in Bulgaria, Croatia and FYR Macedonia are reported. Using an ordered logit model, the contribution of this paper is to reveal that entrepreneurs operating in the informal economy have significantly lower tax morale, and that the formal institutional problems associated with lower tax morale include a lack of tax fairness, corruption and political instability. The theoretical and policy implications are then discussed.
Keywords	informal economy ; shadow economy ; entrepreneurship ; tax morale ; institutional theory ; Geography (General) ; G1-922 ; Political science ; J
Subject code	336
Language	English
Publishing date	2018-12-01T00:00:00Z
Publisher	Alexandru Ioan Cuza University of Iasi
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: Institutional Determinants of Informal Payments for Health Services

Cristian Incaltarau / Adrian V. Horodnic / Colin C. Williams / Liviu Oprea

International Journal of Environmental Research and Public Health, Vol 18, Iss 12421, p

An Exploratory Analysis across 117 Countries

2021 Volume 12421

Abstract: Healthcare accessibility and equity remain important issues, as corruption in the form of informal payments is still prevalent in many countries across the world. This study employs a panel data analysis over the 2006–2013 period to explore the role of ... ...

Abstract	Healthcare accessibility and equity remain important issues, as corruption in the form of informal payments is still prevalent in many countries across the world. This study employs a panel data analysis over the 2006–2013 period to explore the role of different institutional factors in explaining the prevalence of informal payments. Covering 117 countries, our findings confirm the significant role of both formal and informal institutions. Good governance, a higher trust among individuals, and a higher commitment to tackling corruption are associated with diminishing informal payments. In addition, higher shares of private finance, such as out-of-pocket and domestic private health expenditure, are also correlated with a lower prevalence of informal payments. In policy terms, this displays how correcting institutional imperfections may be among the most efficient ways to tackle informal payments in healthcare.
Keywords	informal payments ; formal institutions ; informal institutions ; healthcare system ; corruption ; trust ; Medicine ; R
Language	English
Publishing date	2021-11-01T00:00:00Z
Publisher	MDPI AG
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: Exploring the Demand-Side of the Informal Economy during the COVID-19 Restrictions

Ioana Alexandra Horodnic / Colin C. Williams / Oana Țugulea / Iuliana Claudia Stoian Bobâlcă

Sustainability, Vol 14, Iss 7228, p

Lessons from Iași, Romania

2022 Volume 7228

Abstract: Little attention has been paid to why consumers choose to purchase goods and services from the informal economy. Similarly, few studies have been conducted on consumer behaviour in relation to informal markets during the COVID-19 pandemic. The aim of the ...

Abstract	Little attention has been paid to why consumers choose to purchase goods and services from the informal economy. Similarly, few studies have been conducted on consumer behaviour in relation to informal markets during the COVID-19 pandemic. The aim of the article is to evaluate, for the first time, whether the COVID-19 pandemic influenced consumer behaviour in relation to the informal economy. Qualitative evidence collected in Iași, Romania, is reported. The finding is that the most important motives for purchasing goods and services from the informal economy are related to social ends, such as supporting local businesses, maintaining relationships with others, and enhancing sustainable development. The novel finding of this research is that community exchange in the form of mutual aid and reciprocity is not activated only for friends, neighbours, kin or work colleagues but also for local businesses facing financial difficulties. The customers are displaying solidarity and empathy for their situation. As such, this article adds to previous findings indicating that the motivation of lower cost is not the universal rationale for purchasing from the informal economy as many consumers choose to make purchases from informal market driven by social rationales. The paper ends by discussing the policy implications of the findings.
Keywords	supplier-buyer relationship ; informal economy ; rational economic actor ; social actor ; institutional theory ; COVID-19 ; Environmental effects of industries and plants ; TD194-195 ; Renewable energy sources ; TJ807-830 ; Environmental sciences ; GE1-350
Subject code	300
Language	English
Publishing date	2022-06-01T00:00:00Z
Publisher	MDPI AG
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: EVALUATING THE USE OF PERSONAL CONNECTIONS TO BYPASS FORMAL PROCEDURES

Colin C. Williams / Slavko Bezeredi

UTMS Journal of Economics, Vol 8, Iss 2, Pp 169-

A STUDY OF VRSKI IN REPUBLIC OF MACEDONIA

2017 Volume 182

Abstract: The soliciting of personal favours for and from others in order to circumvent formal procedures is a common practice across the world, variously known as guanxi, wasta, blat, and jeitinho. Until now, however, there have been no known empirical studies of ...

Abstract	The soliciting of personal favours for and from others in order to circumvent formal procedures is a common practice across the world, variously known as guanxi, wasta, blat, and jeitinho. Until now, however, there have been no known empirical studies of this practice in South-East Europe. This paper fills that gap. The aim is to evaluate the extent to which personal connections are used to circumvent formal procedures, and who engages in such practices in FYR Macedonia. Reporting data collected from 2,014 face-to-face interviews undertaken in late 2015, the finding is that 35 per cent of respondents had used vrski during the year prior to the survey, particularly to gain access to health services and find a job. Using logistic regression analysis, the population groups significantly more likely to have used vrski are found to be younger people, higher income groups, those who also both supply and purchase undeclared work, live in rural areas or villages, while those in the Eastern, Southeastern and Pelagoni regions are less likely to do so than those in the Vardar region. The paper concludes by discussing the theoretical and policy implications along with the future research required.
Keywords	informal economy ; corruption ; cronyism ; nepotism ; South-East Europe ; Economics as a science ; HB71-74
Subject code	360
Language	English
Publishing date	2017-06-01T00:00:00Z
Publisher	University of Tourism and Management
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: Tackling the Illegal Practice of Under-Reporting Employees’ Wages

Colin C. Williams / Slavko Bezeredi

UTMS Journal of Economics, Vol 8, Iss 3, Pp 243-

Lessons from the Republic of Macedonia

2017 Volume 258

Abstract: 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 ... ...

Abstract	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 to evaluate two competing approaches for tackling this illegal practice, namely a conventional rational economic actor deterrence approach which increases the penalties and risks of detection, and an emergent social actor approach that seeks to improve tax morale. To do this, a 2015 nationally representative survey comprising 2,014 face-to-face interviews conducted in FYR of Macedonia is reported. The finding is that 13 per cent of employees surveyed received under-reported wages by an amount that averaged 39 per cent of their net salary, and that in just under half (46 per cent) of reported cases, employees are active instigators of such a wage arrangement. Logit regression analysis reveals no association between employees receiving under-reported wages and the perceived level of penalties and risk of detection, but a strong association with the level of tax morale. The theoretical and policy implications are then discussed.
Keywords	envelope wages ; tax morale ; informal economy ; tax evasion ; Southeast Europe ; Economics as a science ; HB71-74
Subject code	300
Language	English
Publishing date	2017-12-01T00:00:00Z
Publisher	University of Tourism and Management
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: Tackling the illegitimate under-reporting of salaries in Southeast Europe

Colin C. WILLIAMS / Josip FRANIC

Eastern Journal of European Studies, Vol 8, Iss 1, Pp 5-

some lessons from a 2015 survey in Bulgaria, Croatia and FYR Macedonia

2017 Volume 28

Abstract: To tackle the illegitimate employer practice of under-reporting salaries, the conventional deterrence policy approach seeks to increase the penalties and risk of detection. Recently, however, calls have been made for a new more indirect approach that ... ...

Abstract	To tackle the illegitimate employer practice of under-reporting salaries, the conventional deterrence policy approach seeks to increase the penalties and risk of detection. Recently, however, calls have been made for a new more indirect approach that enhances tax morale so as to nurture a culture of self-regulation. The aim of this paper is to evaluate these two policy approaches. Reporting evidence from 6,019 face-to-face interviews conducted in Bulgaria, Croatia and FYR Macedonia in 2015, logit regression analysis reveals no association between salary under-reporting and the perceived level of penalties and risk of detection, but a strong association between salary under-reporting and the level of tax morale. The paper concludes by discussing the implications of the findings for theory and policy.
Keywords	envelope wages ; tax morale ; informal economy ; Southeast Europe ; Geography (General) ; G1-922 ; Political science ; J
Subject code	320
Language	English
Publishing date	2017-06-01T00:00:00Z
Publisher	Alexandru Ioan Cuza University of Iasi
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: Explaining Cross-National Variations in the Prevalence and Character of Undeclared Employment in the European Union

Colin C. Williams

European Spatial Research and Policy, Vol 21, Iss 2, Pp 115-

2014 Volume 131

Abstract: The aim of this article is to evaluate the competing theories that variously explain the greater prevalence of undeclared employment in some countries either as: a legacy of under-development; a result of the voluntary exit from declared employment due ... ...

Abstract	The aim of this article is to evaluate the competing theories that variously explain the greater prevalence of undeclared employment in some countries either as: a legacy of under-development; a result of the voluntary exit from declared employment due to the high taxes, state corruption and burdensome regulations and controls, or a product of a lack of state intervention in work and welfare which leads to the exclusion of workers from the declared economy and state welfare provision. Analyzing the cross-national variations in the prevalence of, and reasons for, undeclared employment across the European Union using evidence from a 2007 Eurobarometer survey, the finding is that undeclared employment is less prevalent and more of the voluntary variety in wealthier, less corrupt and more equal societies possessing higher levels of social protection and redistribution via social transfers. The theoretical and policy implications are then discussed.
Keywords	informal sector ; undeclared work ; shadow economy ; neo-liberalism ; european union ; Social Sciences ; H ; Social sciences (General) ; H1-99
Subject code	300
Language	English
Publishing date	2014-12-01T00:00:00Z
Publisher	Lodz University Press
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: Does higher cash-in-hand income motivate young people to engage in under-declared employment?

Ioana Alexandra HORODNIC / Colin C WILLIAMS / Rodica IANOLE-CĂLIN

Eastern Journal of European Studies, Vol 11, Iss 2, Pp 48-

2020 Volume 69

Abstract: The aim of this paper is to analyse financial gains as a motive for engaging in under-declared employment (choosing envelope wages) amongst youth population. A youth profile of those more likely to choose envelope wages for financial gains is proposed, ... ...

Abstract	The aim of this paper is to analyse financial gains as a motive for engaging in under-declared employment (choosing envelope wages) amongst youth population. A youth profile of those more likely to choose envelope wages for financial gains is proposed, based on socio-demographic characteristics. Reporting on a survey amongst 1,059 students and employing logistic regression analysis, the finding is that unmarried undergraduate students with a difficult financial situation are more likely to choose envelope wages for a higher cash-in-hand income. Various theoretical explanations and motivations for engaging in such noncompliant behaviour are then explored to test their validity for the youth population.
Keywords	under-declared employment ; under-declared wages ; envelope wages ; undeclared work ; financial motivation ; Geography (General) ; G1-922 ; Political science ; J
Language	English
Publishing date	2020-12-01T00:00:00Z
Publisher	Alexandru Ioan Cuza University of Iasi
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: TACKLING THE INFORMAL ECONOMY IN THE EUROPEAN UNION

Colin C. Williams / Aysegul Kayaoglu

UTMS Journal of Economics, Vol 7, Iss 2, Pp 133-

A SOCIAL ACTOR APPROACH

2016 Volume 147

Abstract: 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 ...

Abstract	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., motivation to pay taxes) is low. To evaluate this new social actor approach and the implications for tackling the informal economy, this paper reports evidence from 41,689 face-to-face interviews conducted across the European Union. Multilevel logistic regression analysis reveals a strong association between participation in the informal economy and the level of tax morale. Finding that higher tax morale (and thus lower participation in the informal economy) is strongly correlated at the country-level with greater levels of state intervention and at the individual-level with characteristics such as gender, age, education and employment status, the outcome is to confirm a structuralist political economy explanation and refute the modernization and neo-liberal explanations and remedies, as well as to uncover the importance of some policy solutions not considered until now, including older citizens mentoring of younger people, and improving women’s participation in the labour force.
Keywords	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 ; motivation to pay taxes) is low. To evaluate this new social actor approach and the implications for tackling the informal economy ; this paper reports evidence from 41 ; age ; education and employment status ; the outcome is to confirm a structuralist political economy explanation and refute the modernization and neo-liberal explanations and remedies ; as well as to uncover the importance of some policy solutions not considered until now ; including older citizens mentoring of younger people ; informal economy ; tax morale ; modernization ; political economy ; European Union ; Economics as a science ; HB71-74
Subject code	300
Language	English
Publishing date	2016-12-01T00:00:00Z
Publisher	University of Tourism and Management
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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