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A Modern Guide to the Informal Economy

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  • Colin C. Williams

Abstract

This Modern Guide presents a comprehensive synthesis of contemporary thought on the informal economy, which, as the author demonstrates – far from being a peripheral feature of the global economy – is a system in which the majority of the global workforce are employed and which has pervasive detrimental effects. Formalising it is therefore a priority for most governments.

Individual chapters are listed in the "Chapters" tab

Suggested Citation

  • Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
    • Handle: RePEc:elg:eebook:18668
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    256. Colin C. Williams & John Round, 2008. "The Hidden Enterprise Culture Of Moscow: Entrepreneurship And Off-The-Books Working Practices," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 13(04), pages 445-462.
    257. John Round & Colin C. Williams & Peter Rodgers, 2008. "Corruption in the post-Soviet workplace: the experiences of recent graduates in contemporary Ukraine," Work, Employment & Society, British Sociological Association, vol. 22(1), pages 149-166, March.
    258. Bimal Kishore Sahoo & Bhaskar Jyoti Neog, 2017. "Heterogeneity and participation in informal employment among non-cultivator workers in India," International Review of Applied Economics, Taylor & Francis Journals, vol. 31(4), pages 437-467, July.
    259. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy, Elsevier, vol. 38(2), pages 313-339, September.
    260. Martin Magidi & Innocent T. Mahiya, 2021. "Rethinking training: the role of the informal sector in skills acquisition and development in Zimbabwe," Development Southern Africa, Taylor & Francis Journals, vol. 38(4), pages 509-523, July.
    261. Lee A. Swanson & Vincent Bruni-Bossio, 2019. "A Righteous Undocumented Economy," Journal of Business Ethics, Springer, vol. 160(1), pages 225-237, November.
    262. Amrita Chhachhi & Barbara Harriss-White, 2014. "Labour and Petty Production," Development and Change, International Institute of Social Studies, vol. 45(5), pages 981-1000, September.
    263. Katharina Gangl & Eva Hofmann & Barbara Hartl & Mihály Berkics, 2020. "The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary," Policy Studies, Taylor & Francis Journals, vol. 41(1), pages 98-111, January.
    264. Colin C. Williams & Sara Nadin, 2011. "Re-reading entrepreneurship in the hidden economy: commercial or social entrepreneurs?," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 14(4), pages 441-455.
    265. John Hasseldine & Peggy Hite & Simon James & Marika Toumi, 2007. "Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 171-194, March.
    266. Julio López-Laborda & Fernando Rodrigo, 2003. "Tax Amnesties and Income Tax Compliance: The Case of Spain," Fiscal Studies, Institute for Fiscal Studies, vol. 24(1), pages 73-96, March.
    267. Colin C WILLIAMS & Slavko BEZEREDI, 2018. "Explaining informal entrepreneurship in South-East Europe: a tax morale approach," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9, pages 47-68, December.
    268. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
    269. Sebastian Beer & Matthias Kasper & Erich Kirchler & Brian Erard, 2020. "Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers," CESifo Economic Studies, CESifo, vol. 66(3), pages 248-264.
    270. Colin C. Williams & Josip Franic, 2016. "Beyond a Deterrence Approach towards the Undeclared Economy: Some Lessons from Bulgaria," Journal of Balkan and Near Eastern Studies, Taylor & Francis Journals, vol. 18(1), pages 90-106, January.
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    272. Colin C. Williams & Ioana A. Horodnic, 2017. "Evaluating the relationship between social exclusion and participation in the informal sector in the European Union," International Journal of Manpower, Emerald Group Publishing Limited, vol. 38(3), pages 489-503, June.
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    275. Vossler, Christian A. & McKee, Michael & Jones, Michael, 2011. "Some effects of tax information services reliability and availability on tax reporting behavior," MPRA Paper 38870, University Library of Munich, Germany.
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    279. Vicent Almenar & José Luis Sánchez & Juan Sapena, 2020. "Measuring the shadow economy and its drivers: the case of peripheral EMU countries," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 33(1), pages 2904-2918, January.
    280. Era Dabla-Norris & Gabriela Inchauste, 2008. "Informality and Regulations: What Drives the Growth of Firms?," IMF Staff Papers, Palgrave Macmillan, vol. 55(1), pages 50-82, April.
    281. 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.
    282. Colin Williams, 2008. "Envelope wages in Central and Eastern Europe and the EU," Post-Communist Economies, Taylor & Francis Journals, vol. 20(3), pages 363-376.
    283. Colin C. Williams, 2006. "Harnessing the Hidden Enterprise Culture: the Street UK Community Development Finance Initiative," Local Economy, London South Bank University, vol. 21(1), pages 13-24, February.
    284. Cong Minh Huynh & Tan Loi Nguyen, 2020. "Fiscal policy and shadow economy in Asian developing countries: does corruption matter?," Empirical Economics, Springer, vol. 59(4), pages 1745-1761, October.
    285. Colin C Williams & Abbi M. Kedir, 2016. "Business Registration And Firm Performance: Some Lessons From India," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 21(03), pages 1-19, September.
    286. Aziz N. Berdiev & James W. Saunoris, 2020. "Driven underground by (mis)trust?," Applied Economics Letters, Taylor & Francis Journals, vol. 27(4), pages 286-290, February.
    287. Cristian Incaltarau & Adrian V. Horodnic & Colin C. Williams & Liviu Oprea, 2021. "Institutional Determinants of Informal Payments for Health Services: An Exploratory Analysis across 117 Countries," IJERPH, MDPI, vol. 18(23), pages 1-19, November.
    288. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
    289. Andrew Dilnot & C. N. Miller, 1981. "What do we know about the black economy?," Fiscal Studies, Institute for Fiscal Studies, vol. 2(1), pages 58-73, March.
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    291. Sutter, Christopher & Webb, Justin & Kistruck, Geoff & Ketchen, David J. & Ireland, R. Duane, 2017. "Transitioning entrepreneurs from informal to formal markets," Journal of Business Venturing, Elsevier, vol. 32(4), pages 420-442.
    292. Aziz N. Berdiev & James W. Saunoris, 2019. "What drives entrepreneurs underground? The role of tax morale," Applied Economics Letters, Taylor & Francis Journals, vol. 26(10), pages 818-822, June.
    293. Alm, James & Jacobson, Sarah, 2007. "Using Laboratory Experimentsin Public Economics," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(1), pages 129-152, March.
    294. Colin C. Williams & John Round, 2010. "Spatial variations in the character of off-the-books entrepreneurship: lessons from a study of contrasting districts in Moscow," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 10(2), pages 287-301.
    295. Jay Pil Choi & Marcel Thum, 2005. "Corruption And The Shadow Economy," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 46(3), pages 817-836, August.
    296. Rainer Neef, 2002. "Aspects of the Informal Economy in a Transforming Country: The Case of Romania," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 26(2), pages 299-322, June.
    297. Abid A. BURKI & Uzma AFAQI*, 1996. "PAKISTAN’S INFORMAL SECTOR: Review of Evidence and Policy Issues," Pakistan Journal of Applied Economics, Applied Economics Research Centre, vol. 12(1), pages 1-30.
    298. Arlette Beltrán, 2020. "Informal sector competition and firm productivity," Applied Economics Letters, Taylor & Francis Journals, vol. 27(15), pages 1243-1246, September.
    299. Colin C. Williams & Abbi M. Kedir, 2017. "Evaluating The Impacts Of Starting Up Unregistered On Firm Performance In Africa," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 22(03), pages 1-20, September.
    300. David Littlewood & Peter Rodgers & Junhong Yang, 2018. "‘The price is different depending on whether you want a receipt or not’: examining the purchasing of goods and services from the informal economy in South-East Europe," The Service Industries Journal, Taylor & Francis Journals, vol. 38(11-12), pages 688-707, September.
    301. Nicola Banks & Melanie Lombard & Diana Mitlin, 2020. "Urban Informality as a Site of Critical Analysis," Journal of Development Studies, Taylor & Francis Journals, vol. 56(2), pages 223-238, February.
    302. James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019. "Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions," Games, MDPI, vol. 10(4), pages 1-23, October.
    303. Colin C. Williams & Youssef Youssef, 2014. "Combating Informal Employment in Latin America: A Critical Evaluation of the Neo-Liberal Policy Approach," Research in World Economy, Research in World Economy, Sciedu Press, vol. 5(2), pages 1-13, September.
    304. Adrian V. Horodnic & Colin C. Williams, 2018. "Informal payments by patients for health services: prevalence and determinants," The Service Industries Journal, Taylor & Francis Journals, vol. 38(11-12), pages 841-855, September.
    305. David Urbano & Sebastian Aparicio & David Audretsch, 2019. "Twenty-five years of research on institutions, entrepreneurship, and economic growth: what has been learned?," Small Business Economics, Springer, vol. 53(1), pages 21-49, June.
    306. Brockmann, Hilke & Genschel, Philipp & Seelkopf, Laura, 2016. "Happy taxation: increasing tax compliance through positive rewards?," Journal of Public Policy, Cambridge University Press, vol. 36(3), pages 381-406, September.
    307. Colin C. Williams & Abbi M. Kedir, 2019. "Explaining cross-country variations in the prevalence of informal sector competitors: lessons from the World Bank Enterprise Survey," International Entrepreneurship and Management Journal, Springer, vol. 15(3), pages 677-696, September.
    308. Jorge Martinez-Vazquez & Benno Torgler, 2009. "The Evolution of Tax Morale in Modern Spain," Journal of Economic Issues, Taylor & Francis Journals, vol. 43(1), pages 1-28.
    309. Maciej A. Górecki & Natalia Letki, 2021. "Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment," Journal of Business Ethics, Springer, vol. 172(4), pages 727-746, September.
    310. Pablo Fajnzylber & William F. Maloney & Gabriel V. Montes-Rojas, 2009. "Releasing Constraints to Growth or Pushing on a String? Policies and Performance of Mexican Micro-Firms," Journal of Development Studies, Taylor & Francis Journals, vol. 45(7), pages 1027-1047, August.
    311. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0521, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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    313. Lemieux, Thomas & Fortin, Bernard & Frechette, Pierre, 1994. "The Effect of Taxes on Labor Supply in the Underground Economy," American Economic Review, American Economic Association, vol. 84(1), pages 231-254, March.
    314. Andrea Floridi & Binyam Afewerk Demena & Natascha Wagner, 2021. "The bright side of formalization policies! Meta-analysis of the benefits of policy-induced versus self-induced formalization," Applied Economics Letters, Taylor & Francis Journals, vol. 28(20), pages 1807-1812, November.
    315. Johanna Mair & Ignasi Marti & Marc Ventresca, 2012. "Building Inclusive Markets in Rural Bangladesh : How Intermediaries Work Institutional Voids," Post-Print hal-02312706, HAL.
    316. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining the Prevalence of Illegitimate Wage Practices in Southern Europe: An Institutional Analysis," South European Society and Politics, Taylor & Francis Journals, vol. 20(2), pages 203-221, April.
    317. Barbara Hartl & Eva Hofmann & Katharina Gangl & Martina Hartner-Tiefenthaler & Erich Kirchler, 2015. "Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power," PLOS ONE, Public Library of Science, vol. 10(4), pages 1-19, April.
    318. J. J. Thomas, 1986. "The Underground Economy in the United States: A Comment on Tanzi," IMF Staff Papers, Palgrave Macmillan, vol. 33(4), pages 782-789, December.
    319. Christoph Kogler & Stephan Muehlbacher & Erich Kirchler, 2015. "Testing the “slippery slope framework” among self-employed taxpayers," Economics of Governance, Springer, vol. 16(2), pages 125-142, May.
    320. Alm, James & Jackson, Betty R. & McKee, Michael, 1993. "Fiscal exchange, collective decision institutions, and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 22(3), pages 285-303, December.
    321. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
    322. Colin C. Williams & Brunilda Kosta, 2020. "Evaluating The Impact Of Informal Sector Competitors On The Performance Of Formal Enterprises: Evidence From Bosnia And Herzegovina," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 25(02), pages 1-15, June.
    323. Colin Williams & Besnik Krasniqi, 2021. "Beyond the formal/informal employment dualism: evaluating individual- and country-level variations in the commonality of quasi-formal employment," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 48(9), pages 1290-1308, May.
    324. Contini, Bruno B, 1981. "Labor Market Segmentation and the Development of the Parallel Economy-The Italian Experience," Oxford Economic Papers, Oxford University Press, vol. 33(3), pages 401-412, November.
    325. Williams, Colin C. & Martinez-Perez, Alvaro, 2014. "Why do consumers purchase goods and services in the informal economy?," Journal of Business Research, Elsevier, vol. 67(5), pages 802-806.
    326. Colin C. Williams & Sara Nadin, 2010. "Entrepreneurship And The Informal Economy: An Overview," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 15(04), pages 361-378.
    327. Colin C. Williams, 2015. "Tackling Entrepreneurship In The Informal Sector: An Overview Of The Policy Options, Approaches And Measures," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 20(01), pages 1-21.
    328. Colin C. Williams & Ioana A. Horodnic, 2018. "Extent and distribution of unregistered employment in the service industries in Europe," The Service Industries Journal, Taylor & Francis Journals, vol. 38(11-12), pages 856-874, September.
    329. James Alm & Peter Gerbrands & Erich Kirchler, 2022. "Using “responsive regulation” to reduce tax base erosion," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 738-759, July.
    330. Ardiana Gashi & Colin C Williams, 2021. "Beyond The Marginalization Thesis: An Evaluation Of The Prevalence, Character And Motives Of Informal Sector Entrepreneurs In Kosovo," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 26(01), pages 1-19, March.
    331. Colin C. Williams & Kwame Adom & Ioana Alexandra Horodnic, 2020. "Determinants Of The Level Of Informalization Of Enterprises: Some Evidence From Accra, Ghana," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 25(01), pages 1-24, March.
    332. Dominik H. Enste & Friedrich Schneider, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March.
    333. Colin C. Williams & Abbi Kedir & Meryem Fethi & Sara Nadin, 2012. "Evaluating 'Varieties of Capitalism' by the Extent and Nature of the Informal Economy: The Case of South-Eastern Europe," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 10(2), pages 113-130.
    334. Robert W. McGee & Jaan Alver & Lehte Alver, 2008. "The Ethics of Tax Evasion: A Survey of Estonian Opinion," Springer Books, in: Robert W. McGee (ed.), Taxation and Public Finance in Transition and Developing Economies, chapter 24, pages 461-480, Springer.
    335. Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016. "Delayed feedback on tax audits affects compliance and fairness perceptions," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 81-87.
    336. K.G.P. Matthews, 1982. "Demand for Currency and the Black Economy in the UK," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 9(2), pages 3-22, February.
    337. Duman, Anil, 2020. "Pay Gaps and Mobility for Lower and Upper Tier Informal Sector Employees: an investigation of the Turkish labor market," GLO Discussion Paper Series 655, Global Labor Organization (GLO).
    338. Colin C. Williams, 2011. "Entrepreneurship, the informal economy and rural communities," Journal of Enterprising Communities: People and Places in the Global Economy, Emerald Group Publishing Limited, vol. 5(2), pages 145-157, May.
    339. Colin C. Williams & Sara Nadin, 2012. "Beyond The Commercial Versus Social Entrepreneurship Dichotomy: A Case Study Of Informal Entrepreneurs," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 17(03), pages 1-17.
    340. Friedland, Nehemiah & Maital, Shlomo & Rutenberg, Aryeh, 1978. "A simulation study of income tax evasion," Journal of Public Economics, Elsevier, vol. 10(1), pages 107-116, August.
    341. Colin C. Williams & Ioana Alexandra Horodnic, 2018. "Evaluating the prevalence and distribution of dependent self†employment: some lessons from the European Working Conditions Survey," Industrial Relations Journal, Wiley Blackwell, vol. 49(2), pages 109-127, March.
    342. Dubin, Jeffrey A. & Wilde, Louis L., 1988. "An Empirical Analysis of Federal Income Tax Auditing and Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(1), pages 61-74, March.
    343. A. J. Knox & H. Bressers & N. Mohlakoana & J. Groot, 2019. "Aspirations to grow: when micro- and informal enterprises in the street food sector speak for themselves," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 9(1), pages 1-24, December.
    344. Colin C. Williams & Aysegul Kayaoglu, 2020. "COVID-19 and undeclared work: impacts and policy responses in Europe," The Service Industries Journal, Taylor & Francis Journals, vol. 40(13-14), pages 914-931, October.
    345. Dubin, Jeffrey A & Graetz, Michael J & Wilde, Louis L, 1987. "Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance," American Economic Review, American Economic Association, vol. 77(2), pages 240-245, May.
    346. Robert W. McGee & Marcelo J. Rossi, 2008. "A Survey of Argentina on the Ethics of Tax Evasion," Springer Books, in: Robert W. McGee (ed.), Taxation and Public Finance in Transition and Developing Economies, chapter 14, pages 239-261, Springer.
    347. Juin-jen Chang & Ching-chong Lai, 2004. "Collaborative tax evasion and social norms: why deterrence does not work," Oxford Economic Papers, Oxford University Press, vol. 56(2), pages 344-368, April.
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    349. Alm, James & McKee, Michael J. & Beck, William, 1990. "Amazing Grace: Tax Amnesties and Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(1), pages 23-37, March.
    350. Dotti Nicola Francesco & Van Heur Bas & Williams Colin C., 2015. "Mapping the Shadow Economy: Spatial Variations in the use of High Denomination Bank Notes in Brussels," European Spatial Research and Policy, Sciendo, vol. 22(1), pages 5-21, June.
    351. Aziz N. Berdiev & James W. Saunoris & Friedrich Schneider, 2020. "Poverty and the shadow economy: The role of governmental institutions," The World Economy, Wiley Blackwell, vol. 43(4), pages 921-947, April.
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    353. Juan Molero & Francesc Pujol, 2012. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter," Journal of Business Ethics, Springer, vol. 105(2), pages 151-162, January.
    354. Colin C. Williams & Ioana A. Horodnic, 2016. "Evaluating the multifarious motives for acquiring goods and services from the informal sector in Central and Eastern Europe," Journal of Contemporary Central and Eastern Europe, Taylor & Francis Journals, vol. 24(3), pages 321-338, September.
    355. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
    356. Colin Williams & Sara J. Nadin, 2014. "Facilitating the formalisation of entrepreneurs in the informal economy," Journal of Entrepreneurship and Public Policy, Emerald Group Publishing Limited, vol. 3(1), pages 33-48, April.
    357. Torgler, Benno, 2005. "Tax morale and direct democracy," European Journal of Political Economy, Elsevier, vol. 21(2), pages 525-531, June.
    358. Murphy, Kristina, 2008. "Enforcing Tax Compliance: To Punish or Persuade?," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 113-135, March.
    359. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
    360. Monder Ram & Nicholas Theodorakopoulos & Trevor Jones, 2008. "Forms of capital, mixed embeddedness and Somali enterprise," Work, Employment & Society, British Sociological Association, vol. 22(3), pages 427-446, September.
    361. Williams Colin C, 2019. "Explaining and tackling the informal economy: an evaluation of competing perspectives," Open Economics, De Gruyter, vol. 2(1), pages 63-75, January.
    362. Chikweche, Tendai & Fletcher, Richard, 2010. "Understanding factors that influence purchases in subsistence markets," Journal of Business Research, Elsevier, vol. 63(6), pages 643-650, June.
    363. Colin C Williams & Junhong Yang, 2017. "Tackling falsely-declared salaries in Bulgaria: evidence from a 2015 survey," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 333-351, September.
    364. Tomáš Lichard & Jan Hanousek & Randall K. Filer, 2021. "Hidden in plain sight: using household data to measure the shadow economy," Empirical Economics, Springer, vol. 60(3), pages 1449-1476, March.
    365. Katie Cruz & Kate Hardy & Teela Sanders, 2017. "False Self-Employment, Autonomy and Regulating for Decent Work: Improving Working Conditions in the UK Stripping Industry," British Journal of Industrial Relations, London School of Economics, vol. 55(2), pages 274-294, June.
    366. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September.
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    369. Nataliia Ostapenko & Colin C. Williams, 2016. "Determinants of entrepreneurs' views on the acceptability of tax evasion and the informal economy in Slovakia and Ukraine: an institutional asymmetry approach," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 28(2/3), pages 275-289.
    370. Colin C Williams & Anjula Gurtoo, 2011. "Evaluating Women Entrepreneurs In The Informal Sector: Some Evidence From India," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 16(03), pages 351-369.
    371. Mr. Ben Kelmanson & Koralai Kirabaeva & Leandro Medina & Borislava Mircheva & Jason Weiss, 2019. "Explaining the Shadow Economy in Europe: Size, Causes and Policy Options," IMF Working Papers 2019/278, International Monetary Fund.
    372. Amrita Chhachhi & Saumyajit Bhattacharya, 2014. "Is Labour Still a Relevant Category for Praxis? Critical Reflections on Some Contemporary Discourses on Work and Labour in Capitalism," Development and Change, International Institute of Social Studies, vol. 45(5), pages 941-962, September.
    373. Bologna, Jamie, 2016. "The effect of informal employment and corruption on income levels in Brazil," Journal of Comparative Economics, Elsevier, vol. 44(3), pages 657-695.
    374. Colin C. Williams & Alvaro Martinez-Perez, 2016. "Evaluating the impacts of corruption on firm performance in developing economies: an institutional perspective," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 16(4), pages 401-422.
    375. 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.
    376. Feige, Edgar L., 2012. "The myth of the “cashless society”: How much of America’s currency is overseas?," MPRA Paper 42169, University Library of Munich, Germany.
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    9. Colin C WILLIAMS & Slavko BEZEREDI, 2018. "Explaining informal entrepreneurship in South-East Europe: a tax morale approach," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9, pages 47-68, December.
    10. Colin C Williams & Junhong Yang, 2017. "Tackling falsely-declared salaries in Bulgaria: evidence from a 2015 survey," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 333-351, September.
    11. Colin C. Williams & Abbi Kedir, 2018. "Explaining Cross-National Variations In The Prevalence Of Informal Sector Entrepreneurship: Lessons From A Survey Of 142 Countries," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-22, March.
    12. Colin Williams, 2020. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe," Administrative Sciences, MDPI, vol. 10(3), pages 1-15, July.
    13. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
    14. Colin C. Williams & Brunilda Kosta, 2019. "Evaluating Institutional Theories Of Informal Sector Entrepreneurship: Some Lessons From Albania," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 24(02), pages 1-17, June.
    15. C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
    16. Colin C. Williams & Slavko Bezeredi, 2018. "An Institutional Theory Of Informal Entrepreneurship: Some Lessons From Fyr Macedonia," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(03), pages 1-22, September.
    17. Williams Colin C. & Gashi Ardiana, 2022. "Formal Institutional Failings and Informal Employment: Evidence from the Western Balkans," South East European Journal of Economics and Business, Sciendo, vol. 17(2), pages 83-95, December.
    18. Colin C. Williams & Slavko Bezeredi, 2021. "Explaining informal entrepreneurship in Croatia: a social actor approach," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 42(3), pages 348-368.
    19. Colin Williams, 2020. "An Institutional Theory of Tax Non- Compliance in Bulgaria: a Tax Morale Approach," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-49, March.
    20. Colin C. Williams & Besnik Krasniqi, 2018. "Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 1-20, June.

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