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Varieties of Undeclared Work in European Societies

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  • Birgit Pfau‐Effinger

Abstract

Until recently, undeclared work was understood as largely the result of tax evasion by employers and workers. However, this viewpoint fails to do justice to the complexity of the phenomenon. The category of undeclared work covers several distinct types of employment relation which arise from different motives and strategies of firms, workers and contractors, and their interplay. There is no uniform logic of development. This article introduces a new typology of undeclared work and shows how the development of the different types of undeclared work can be explained by the ways in which they are embedded in a variety of institutional, cultural and socio‐structural contexts.

Suggested Citation

  • Birgit Pfau‐Effinger, 2009. "Varieties of Undeclared Work in European Societies," British Journal of Industrial Relations, London School of Economics, vol. 47(1), pages 79-99, March.
    • Handle: RePEc:bla:brjirl:v:47:y:2009:i:1:p:79-99
    DOI: 10.1111/j.1467-8543.2008.00711.x
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    References listed on IDEAS

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    1. Musiolek, Bettina., 2002. "Decent work in the informal sector CEE/CIS region," ILO Working Papers 993661643402676, International Labour Organization.
    2. John P. Blair & Carole R. Endres, 1994. "Hidden Economic Development Assets," Economic Development Quarterly, , vol. 8(3), pages 286-291, August.
    3. Colin C Williams, 2001. "Tackling the Participation of the Unemployed in Paid Informal Work: A Critical Evaluation of the Deterrence Approach," Environment and Planning C, , vol. 19(5), pages 729-749, October.
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    Cited by:

    1. Diego Ravenda & Josep Argilés-Bosch & Maika Valencia-Silva, 2015. "Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy," Journal of Business Ethics, Springer, vol. 132(1), pages 41-62, November.
    2. Lian Kösters & Wendy Smits, 2022. "‘Genuine’ or ‘Quasi’ Self-Employment: Who Can Tell?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 161(1), pages 191-224, May.
    3. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
    4. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
    5. Eun Young Oh & Shuonan Zhang, 2022. "Informal economy and central bank digital currency," Economic Inquiry, Western Economic Association International, vol. 60(4), pages 1520-1539, October.
    6. Ioana Alexandra HORODNIC & Colin C WILLIAMS & Rodica IANOLE-CÄ‚LIN, 2020. "Does higher cash-in-hand income motivate young people to engage in under-declared employment?," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 11, pages 48-69, December.
    7. Diego Ravenda & Maika M. Valencia-Silva & Josep M. Argiles-Bosch & Josep García-Blandón, 2021. "The Effects of Immigration on Labour Tax Avoidance: An Empirical Spatial Analysis," Journal of Business Ethics, Springer, vol. 170(3), pages 471-496, May.
    8. Williams Colin C. & Horodnic Ioana A., 2015. "Explaining The Prevalence Of The Informal Economy In The Baltics: An Institutional Asymmetry Perspective," European Spatial Research and Policy, Sciendo, vol. 22(2), pages 127-145, December.
    9. Ioana Alexandra Horodnic & Colin C. Williams, 2016. "An evaluation of the shadow economy in Baltic states: a tax morale perspective," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 28(2/3), pages 339-358.
    10. Anna Ruzik & Magdalena Rokicka, 2010. "The Gender Pay Gap in Informal Employment in Poland," CASE Network Studies and Analyses 406, CASE-Center for Social and Economic Research.
    11. Colin C. Williams & Youssef Youssef, 2014. "Classifying Latin American Economies: A Degree of Informalisation Approach," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 5(3), pages 73-85, May.
    12. Pont-Grau, Alex & Lei, Yu-Hsiang & Lim, Joel Z.E. & Xia, Xing, 2023. "The effect of language training on immigrants’ integration: Does the duration of training matter?," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 160-198.
    13. Ieva Nagle & Ilvija Ulmane & Aleksandra Sutova & Bruno Bergmanis & Maris Juruss & Justina Hudenko, 2020. "The Prevalence and Motivation of the Undeclared Employment in Latvia," Technium Social Sciences Journal, Technium Science, vol. 11(1), pages 148-158, September.
    14. Hazans, Mihails, 2011. "Informal Workers across Europe: Evidence from 30 Countries," IZA Discussion Papers 5871, Institute of Labor Economics (IZA).
    15. Blagica Petreski & Ada Huibregtse & Aleksandar Ristovski, 2023. "Informal employment and undeclared work in the HORECA sector: Learning from North Macedonia," Finance Think Policy Studies 2023-12/49, Finance Think - Economic Research and Policy Institute.
    16. Colin C. WILLIAMS, 2015. "Out of the shadows: Classifying economies by the extent and nature of employment in the informal economy," International Labour Review, International Labour Organization, vol. 154(3), pages 331-351, September.
    17. Grega Ferenc, 2022. "Schwarzarbeit in Ost-­, Westdeutschland und Slowenien – Ein Vergleich," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 29(06), pages 19-26, December.
    18. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
    19. Williams Colin C., 2014. "Explaining Cross-National Variations in the Prevalence and Character of Undeclared Employment in the European Union," European Spatial Research and Policy, Sciendo, vol. 21(2), pages 115-131, December.

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