Undeclared Work in the European Union: What Can we Learn from a European Survey

Undeclared work is a popular academic and governmental research topic in most developed countries. In 2007, the European Commission decided to carry out a European Survey called “Eurobarometer” on this sensitive issue. The Commission interviewed almost 27 000 citizens coming from the 27 European Union Member States. In this paper, we have relied on the undeclared work and tax evasion literature to identify 7 testing hypothesis that we test by a probit regression analysis corrected of the sample selection (with Heckman's two-stage correction technique).