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Article
EVALUATING POLICY APPROACHES TOWARDS UNDECLARED WORK: SOME LESSONS FROM FYR OF MACEDONIA
South-Eastern Europe Journal of Economics (2018)
  • Colin C Williams
Abstract
To tackle undeclared work, the conventional rational economic actor approach
uses deterrents to ensure that the costs of engaging in undeclared work outweigh
the benefits. Recent years have seen the emergence of a social actor approach
which focuses upon improving tax morale. To analyse the association between
participation in undeclared work and these policy approaches, 2,014 face-toface
interviews, conducted in FYROM in 2015, are reported. Logistic regression
analysis reveals no association between participation in undeclared work and the
perceived level of penalties and risk of detection, but there is an association with
the level of tax morale. The paper concludes by discussing the implications for
theory and policy.
Keywords
  • informal economy,
  • informal sector,
  • economics,
  • sociology,
  • business,
  • management,
  • public policy,
  • labor economics,
  • economic sociology,
  • business studies,
  • labour law,
  • tax evasion
Publication Date
Fall October 19, 2018
Citation Information
Colin C Williams. "EVALUATING POLICY APPROACHES TOWARDS UNDECLARED WORK: SOME LESSONS FROM FYR OF MACEDONIA" South-Eastern Europe Journal of Economics Vol. 16 Iss. 2 (2018) p. 171 - 187
Available at: http://works.bepress.com/colin_williams/101/