Tackling undeclared work in the European Union
Beyond the rational economic actor approach
Bibliographic Data
| ID | 11192945 |
|---|---|
| Authors | Ioana Alexandra Horodnic (0000-0002-4948-8989, Sheffield University Management School, University of Sheffield, Sheffield, UK, corresponding author), Colin C Williams (0000-0002-3610-1933, Sheffield University Management School, University of Sheffield, Sheffield, UK) |
| Year | 2022 |
| Volume | 43 |
| Issue | 1 |
| Pages | 21-55 |
| Publication date | 2022-01-02 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Policy Studies (JOURNAL) |
| Journal identifiers | ISSN: 0144-2872 • E-ISSN: 1470-1006 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/01442872.2019.1649384 |
| OpenAlex | W2964748792 |
| Language | EN |
| Citations received | 7 |
| References cited | 88 |
To tackle the undeclared economy, an emergent literature has called for the dominant “rational economic actor” approach, which increases the sanctions and risk of detection, to be replaced and/or complemented by a “social actor” approach that fosters citizens’ commitment to compliance. Reporting two waves of the Eurobarometer survey conducted in 2007 and 2013 across Europe, fixed-effects logistic regression analysis reveals that although both approaches reduce participation in undeclared work, the strength of the impact of deterrents on the likelihood of participation in undeclared work has weakened between 2007 and 2013, but has strengthened for vertical and horizontal trust. The paper concludes by discussing the policy implications of these findings
Compliance (psychology · Economic growth · Economic policy · Economics · Eurobarometer · European union · Informal sector · Political science · Public economics · Sanctions · Survey data collection · Work (physics · Crime, Illicit Activities, and Governance · Employment and Welfare Studies · Law · Psychology · Social Psychology · Taxation and Compliance Studies
Trends in Informal Payments by Patients in Europe
Knowing and Unknowing Purchases of Undeclared Healthcare Goods and Services
Are small- and medium-sized enterprises more likely to innovate when facing informal competition? Evidence from Kazakhstan
Undeclared activities on digital labour platforms
We must deter, but not without trust
Labour market policies during an age of uncertainty
Explaining and tackling the different components of under-declared waged employment in Europe
A Knight without a Sword? The Effects of Audit Courts on Tax Morale
The Economic Psychology of Tax Behaviour
The social side of sanctions
Tax morale and direct democracy
Measuring, explaining, and controlling tax evasion
The behavioralist as tax collector
Taxation and Public Opinion in Sweden
Shadow Economies Around the World
Testing Enforcement Strategies in the Field: Threat, Moral Appeal and Social Information
Do Ethics Matter? Tax Compliance and Morality
On Legal Sanctions
Taxpayer response to an increased probability of audit
The Role of Sampling Weights When Modeling Survey Data
Trust breeds trust
Income tax evasion
The theory of planned behavior
Institutions, Institutional Change and Economic Performance
Beyond a Deterrence Approach towards the Undeclared Economy
The Oxford Handbook of Social and Political Trust
Multiple Imputation for Nonresponse in Surveys
Informal Institutions and Comparative Politics
Tax morale and institutional theory
Evaluating the policy approaches for tackling undeclared work in the European Union
Tax Morale, Rule-Governed Behaviour and Trust
Tax morale, Eastern Europe and European enlargement
Regulating More Effectively
The impact of tax morale and institutional quality on the shadow economy
Trust and power as determinants of tax compliance
Culture differences and tax morale in the United States and in Europe
It's better than stealing
Post-Soviet informality
Explaining participation in undeclared work in France
Local autonomy, tax morale, and the shadow economy
Cross-Culture Comparison of Tax Morale and Tax Compliance
Shaming, Shame and Recidivism
Culture Change in Three Taxation Administrations
Tax morale and conditional cooperation
Conscience, Significant Others, and Rational Choice
Tax Compliance and Perceptions of the Risks of Detection and Criminal Prosecution
Out of the shadows
Explaining participation in the informal economy
Sampling Weights and Regression Analysis
| Citations per year | 1.4 |
|---|---|
| Citation span | 2021 - 2026 (6) |
| Highly cited | No |