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Institutional Asymmetry and the Acceptability of Undeclared Work: synthesis report
  • Colin C Williams
This report is part of the project SHADOWSwhich aims to investigate the effectiveness of different policy measures in reducing undeclared work. As such, the project evaluates not only the effectiveness of using a rational economic actor approach (that tackles undeclared work by ensuring that the payoff from undeclared work is outweighed by the costs), and a social actor approach (grounded in a view that undeclared work arises when tax morale is low), but also analyses the interaction effects (between deterrents and tax morale, and vertical and horizontal trust) in various contexts. This report focuses on the social actor approach, which is grounded in institutional theory, and aims to produce a more nuanced and variegated deeper understanding of citizens views on horizontal and vertical trust and the determinants of their tax morale. Which institutions and who do citizens not trust, and why? What causes trust and distrust? Does vertical trust influence horizontal trust, or is it the other way around? Under what circumstances is undeclared work deemed acceptable by citizens? And what are the main narratives on accepting and/or participating in undeclared work? Are these similar in different contexts?
  • informal economy,
  • informal sector,
  • economic sociology,
  • sociology,
  • development studies,
  • economics,
  • shadow economy,
  • development economics,
  • labour economics,
  • labor economics,
  • business,
  • business ethics,
  • small business,
  • entrepreneurship
Publication Date
Winter February 1, 2019
Sheffield University Management School, University of Sheffield
Citation Information
Colin C Williams. Institutional Asymmetry and the Acceptability of Undeclared Work: synthesis report. Sheffield(2019)
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