A critical evaluation of public policy towards undeclared work in the european union

Journal of European Integration

Volumn 30, Issue 2, 2008, Pages 273-290

  Williams, Colin C ^a  

^a UNIVERSITY OF SHEFFIELD   (United Kingdom)

Author keywords

Active citizenship; enterprise culture; European Union; informal sector; public policy; tax compliance

Indexed keywords

EID: 85044897621     PISSN: 07036337     EISSN: 14772280     Source Type: Journal    
DOI: 10.1080/07036330802005490     Document Type: Article

References (95)

1. Adjerad, S., 2003. Dynamisme du secteur des employs familiales en 2002, Paris: DARES Premiers Informations.
2. ACOSS. 2004. Lutte contre le travail illegal: bilan 2003, Paris: ACOSS.
3. Ahmed, E., and Braithwaite, V., 2005. Understanding small business taxpayers: issues of deterrence, tax morale, fairness and work practice. International Small Business Journal, 23(5): 539–568.
4. Allingham, M., and Sandmo, A., 1972. Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(2): 323–338.
5. Alm, J., Sanchez, I., and De Juan, A., 1995. Economic and non-economic factors in tax compliance. Kyklos, 48(3): 3–18.
6. Andreoni, J., Erard, B., and Fainstein, J., 1998. Tax compliance. Journal of Economic Literature, 36(2): 818–860.
7. Ashworth, K., and Youngs, R., 2002. Prospects of part-time work: the impact of the back-to-work bonus, London: Department of Work and Pensions.
8. Bàculo, L., Harnessing entrepreneurship in the shadow economy: the Naples cuore experiment. Paper presented at. Public Administration Committee Conference. September. Nottingham: University of Nottingham.
9. Benton, L., 1990. Invisible Factories: the informal economy and industrial development in Spain, New York: State University of New York Press.
10. Bergman, M., and Nevarez, A., 2006. Do audits enhance compliance? An empirical assessment of VAT enforcement. National Tax Journal, 59(4): 817–832.
11. Beron, K.J., Tauchen, H.V., and Witte, A.D., 1992. “ The effect of audits and socio-economic variables on compliance ”. In Why people pay taxes, Edited by: Slemerod, J., 67–89. Ann Arbor: University of Michigan Press.
12. Commonwealth Association of Tax Administrators. 2006. Tax Evasion and avoidance: strategies and initiatives for tax administrators, London: Commonwealth Association of Tax Administrators.
13. Copisarow, R., 2004. Street UK–A micro-finance organisation: lessons learned from its first three years’ operations, Birmingham: Street UK.
14. Copisarow, R., and Barbour, A., 2004. Self-employed people in the informal economy: cheats or contributors?, London: Community Links.
15. Cornuel, D., and Duriez, B., 1985. “ Local exchange and state intervention ”. In Beyond employment: household, gender and subsistence, Edited by: Redclift, N., and Mingione, E., 85–104. Oxford: Basil Blackwell.
16. Cullis, J.G., and Lewis, A., 1997. Why do people pay taxes: from a conventional economic model to a model of social convention. Journal of Economic Psychology, 18(2/3): 305–321.
17. De Juan, A., Lasheras, M.A., and Mayo, R., 1994. Voluntary tax compliant behavior of Spanish income taxpayers. Public Finance, 49(1): 90–105.
18. DILTI. 2002. Plaquette de presentation de la DILTI Available from: www.travail.gouv.fr/ministere/dilti.html [Accessed 17 September 2007]
19. DILTI. 2004a. Commission Nationale de Lutte Contre le Travail Illégal, Paris: Ministere de l’Emploi, du Travail et de la Cohesion Sociale.
20. DILTI. 2004b. 3eme Comité National de Lutte contre le Travail Illégal, Paris: Ministere de l’Emploi, du Travail et de la Cohesion Sociale.
21. Dubin, J.A., Graetz, M.J., and Wilde, L.L., 1987. Are we a nation of tax cheaters? New econometric evidence on tax compliance. American Economic Review, 77: 240–245.
22. Dubin, J.A., and Wilde, L.L., 1988. An empirical analysis of federal income tax auditing and compliance. National Tax Journal, 41(1): 61–74.
23. Elffers, H., Wiegal, R.H., and Hessing, D.J., 1987. The consequences of different strategies for measuring tax evasion behaviour. Journal of Economic Psychology, 8: 311–337.
24. European Commission. 1998. Communication of the Commission on Undeclared Work Available from: http://europa.eu.int/comm/employment_social/empl_esf/docs/com98-219_en.pdf [Accessed 9 July 2006]
25. European Commission. 2002. Commission calls on governments to do more to fight the shadow economy, Brussels: European Commission. Press release IP/02/339
26. European Commission. 2003a. European Commission proposes 10 priorities for employment reform, Brussels: European Commission. Press release 0311
27. European Commission. 2003b. Council decision on guidelines for the employment policies of the Member States. Official Journal of the European Union, 22 July 2003, L.197/13
28. European Commission. 2003c. Council resolution on transforming undeclared work into regular employment. Official Journal of the European Union, 29 October, C260. Available from: http://europa.eu.int/eur-lex/en/archive/index.html [Accessed 10 August 2006]
29. European Employment Observatory. 2004. European Employment Observatory Review: Autumn 2004, Brussels: European Commission.
30. European Industrial Relations Observatory. 2005. Thematic issue: industrial relations and undeclared work Available from: http://eurofound.europa.eu/eiro/thematicfeature11.html [Accessed 15 February 2007]
31. Evans, M., Syrett, S., and Williams, C.C., 2006. Informal Economic Activities and Deprived Neighbourhoods, London: Department of Communities and Local Government.
32. Feige, E.L., 1999. “ Underground economies in transition: non-compliance and institutional change ”. In Underground economies in transition: unrecorded activity, tax evasion, corruption and organized crime, Edited by: Feige, E.L., and Ott, K., 1–35. Aldershot: Ashgate.
33. Feld, L.P., and Frey, B.S., 2002. Trust breeds trust: how taxpayers are treated. Economics of Governance, 3(1): 87–99.
34. Feld, L.P., and Larsen, C., 2005. Black activities in Germany in 2001 and 2004: a comparison based on survey data, Copenhagen: Rockwool Foundation Research Unit.
35. Friedland, N., 1982. A note on tax evasion as a function of the quality of information about the magnitude and credibility of threatened fines: some preliminary research. Journal of Applied Social Psychology, 12(1): 54–59.
36. Friedland, N., Maital, S., and Rutenberg, A., 1978. A simulation study of income tax evasion. Journal of Public Economics, 10(1): 107–116.
37. Grabiner, Lord. 2000. The Informal Economy, London: HM Treasury.
38. Gramsick, H., and Bursik, R., 1990. Conscience, significant others and rational choice: extending the deterrence model. Law and Society Review, 24: 837–861.
39. Guariglia, A., and Kim, B.Y., 2006. The dynamics of moonlighting in Russia. Economics of Transition, 14(1): 1–45.
40. Guimiot, A., and Adjerad, S., 2003. Le titre emploi service: en mal de success, Paris: DARES Premiers Informations.
41. Hasseldine, J., and Li, Z., 1999. More tax evasion research required in new millennium. Crime, Law and Social Change, 31(1): 91–104.
42. Hite, P., 1989. A positive approach to taxpayer compliance. Public Finance/Finances Publiques, 44: 249–267.
43. ILO. 2002. Decent Work and the Informal Economy, Geneva: International Labour Office.
44. Jensen, L., Cornwell, G.T., and Findeis, J.L., 1995. Informal work in nonmetropolitan Pennsylvania. Rural Sociology, 60(1): 91–107.
45. Kellard, K., Legge, K., and Ashworth, K., 2002. Self-Employment as a Route off Benefit, London: Department of Work and Pensions. Research Report No. 177
46. Keter, V., 2004. Small Firms: red tape, London: House of Commons. House of Commons Library Research Paper 04/52
47. Klepper, S., and Nagin, D., 1989. Tax compliance and perceptions of the risks of detection and criminal prosecution. Law and Society Review, 23: 209–240.
48. Lewis, A., 1982. The Psychology of Taxation, Oxford: Martin Robertson.
49. Mateman, S., and Renooy, P.H., 2001. Undeclared Labour in Europe: Towards an integrated approach of combating undeclared labour, Amsterdam: Regioplan.
50. Milliron, V., and Toy, D., 1988. Tax compliance: an investigation of key features. The Journal of the American Tax Association, 9(1): 84–104.
51. Mingione, E., 1991. Fragmented societies: a sociology of economic life beyond the market paradigm, Oxford: Basil Blackwell.
52. Mission of Ukraine to European Communities. 2005. President states 2006 Budget’s main objective as economy’s de-shadowization and social reforms 1/11/2005. Available from: www.ukraine-eu.mfa.gov.ua/eu/en/publication/content/4729.htm [Accessed 9 April 2006]
53. Murphy, K., 2005. Regulating more effectively: the relationship between procedural justice, legitimacy and tax non-compliance. Journal of Law and Society, 32(4): 562–589.
54. Nelson, M.K., and Smith, J., 1999. Working hard and making do: surviving in small town America, Los Angeles: University of California Press.
55. OECD. 2000. Tax Avoidance and Evasion, Paris: OECD.
56. Platzer, E., 2002. Domestic services and the division of labour: the example of the Danish Home Service Scheme Available from: www.hum.vxu.se/publ/humanetten/nummer10/art0207.html [Accessed 10 August 2006]
57. Portes, A., 1994. “ The informal economy and its paradoxes ”. In The Handbook of Economic Sociology, Edited by: Smelser, N.J., and Swedberg, R., 140–167. Princeton: University Press.
58. Ram, M., Edwards, P., Gilman, M., and Arrowsmith, J., 2001. The dynamics of informality: employment relations in small firms and the effects of regulatory change. Work, Employment and Society, 15(4): 845–861.
59. Ram, M., Jones, T., Abbas, T., and Sanghera, B., 2002. Ethnic minority enterprise in its urban context: South Asian restaurants in Birmingham. International Journal of Urban and Regional Research, 26(1): 24–40.
60. Renooy, P., 1990. The Informal Economy: meaning, measurement and social significance, Amsterdam: Netherlands Geographical Studies Association.
61. Renooy, P., Ivarsson, S., van der Wusten-Gritsai, O., and Meijer, R., 2004. Undeclared work in an enlarged union: an analysis of shadow work–an in-depth study of specific items, Brussels: European Commission.
62. Richardson, M., and Sawyer, A., 2001. A taxonomy of the tax compliance literature: further findings, problems and prospects. Australian Tax Forum, 16(2): 137–320.
63. Rose, R., 2005. Insiders and outsiders: new Europe barometer 2004, Glasgow: Studies in Public Policy 404, Centre for the Study of Public Policy, University of Strathclyde.
64. Rubbrecht, I., and Nicaise, I., 2003. Service vouchers to create 25,000 legal jobs, Brussels: European Employment Observatory.
65. Sandford, C., 1999. “ Policies dealing with tax evasion ”. In Underground economies in transition: unrecorded activity, tax evasion, corruption and organized crime, Edited by: Feige, E., and Ott, K., Aldershot: Ashgate.
66. SBC. 2004. Small Business in the Informal Economy: making the transition to the formal economy, London: Small Business Council.
67. SBS. 2005. Government response to the Small Business Council report on the informal economy, London: DTI.
68. Schneider, F., and Bajada, C., 2005. “ An international comparison of underground economic activity ”. In Size, causes and consequences of the underground economy: an international perspective, Edited by: Bajada, C., and Schneider, F., 73–106. Aldershot: Ashgate.
69. Schneider, F., and Enste, D., 2002. The Shadow Economy: an international survey, Cambridge: Cambridge University Press.
70. Schwartz, R.D., and Orleans, S., 1967. On legal sanctions. University of Chicago Law Review, 34: 282–300.
71. Seyfang, G., and Smith, K., 2002. The time of our lives: using time banking for neighbourhood renewal and community capacity building, London: New Economics Foundation.
72. Slemerod, J., 1992. “ Why people pay taxes: introduction ”. In Why people pay taxes, Edited by: Slemerod, J., Ann Arbor, MI: University of Michigan Press.
73. Slemerod, J., Blumenthal, M., and Christian, C.W., 2001. Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota. Journal of Public Economics, 79: 455–483.
74. Smith, K., and Kinsey, K., 1987. Understanding taxpayer behaviour: a conceptual framework with implications for research. Law and Society Review, 21: 639–663.
75. Spicer, M.W., and Lunstedt, S.B., 1976. Understanding tax evasion. Public Finance, 31: 295–305.
76. Sundbo, J., 1997. The creation of service markets to solve political-sociological problems: the Danish Home Service. The Service Industries Journal, 17(4): 580–602.
77. Thomas, J.J., 1992. Informal Economic Activity, Harvester Wheatsheaf: Hemel Hempstead.
78. Torgler, B., 2003. Tax morale in transition countries. Post-Communist Economies, 15(3): 357–382.
79. Van Geuns, R., Mevissen, J., and Renooy, P., 1987. The spatial and sectoral diversity of the informal economy. Tijdschrift voor Economische en Sociale Geografie, 78(5): 389–398.
80. Varma, K.N., and Doob, A.N., 1998. Deterring economic crimes: the case of tax evasion. Canadian Journal of Criminology, 40: 165–184.
81. Webley, P., and Halstead, S., 1986. Tax evasion on the micro: significant stimulations per expedient experiments. Journal of Interdisciplinary Economics, 1: 87–100.
82. Weigel, R., Hessin, D., and Elffers, H., 1987. Tax evasion research: a critical appraisal and theoretical model. Journal of Economic Psychology, 8(2): 215–235.
83. Wenzel, M., 2002. The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers’ identity. Journal of Applied Psychology, 87: 639–645.
84. White, J., 2004. Money makes us relatives: women’s labor in urban Turkey, London: Routledge.
85. Williams, C.C., 2001. Tackling the participation of the unemployed in paid informal work: a critical evaluation of the deterrence approach. Environment and Planning C, 19(5): 729–749.
86. Williams, C.C., 2004a. Cash-in-hand work: the underground sector and the hidden economy of favours, Basingstoke: Palgrave Macmillan.
87. Williams, C.C., 2004b. Cash-in-hand work: unravelling informal employment from the moral economy of favours. Sociological Research On-Line, 9(1): 1–18.
88. Williams, C.C., 2005a. Formalising the informal economy: the case for local initiatives. Local Government Studies, 31(3): 337–351.
89. Williams, C.C., 2005b. Fostering community engagement and tackling undeclared work: the case for an evidence-based ‘joined up’ public policy approach. Regional Studies, 39(8): 1145–1155.
90. Williams, C.C., 2006a. The hidden enterprise culture: entrepreneurship in the underground economy, Cheltenham: Edward Elgar.
91. Williams, C.C., 2006b. What is to be done about undeclared work? an evaluation of the policy options. Policy and Politics, 34(1): 91–113.
92. Williams, C.C., 2007. Tackling undeclared work in Europe: lessons from a study of Ukraine. European Journal of Industrial Relations, 13(2): 219–237.
93. Williams, C.C., and Windebank, J., 1998. Informal Employment in the Advanced Economies: implications for work and welfare, London: Routledge.
94. Williams, C.C., and Windebank, J., 2001. Reconceptualising paid informal exchange: some lessons from English cities. Environment and Planning A, 33(1): 121–140.
95. Williams, C.C., Aldridge, T., Lee, R., Leyshon, A., Thrift, N., and Tooke, J., 2001. Bridges into Work? an evaluation of local exchange and trading schemes (LETS), Bristol: Policy Press.