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An institutional theory of the informal economy : some lessons from the United Kingdom

Williams, Colin C.; Horodnic, Ioana Alexandra - In: International journal of social economics 43 (2016) 7, pp. 722-738

Persistent link: https://www.econbiz.de/10011577926

Cash wage payments in transition economies : consequences of envelope wages : reducing under-reporting of salaries requires institutional changes

Horodnic, Ioana Alexandra; Williams, Colin C. - 2021

In transition economies, a significant number of companies reduce their tax and social contributions by paying their staff an official salary, described in a registered formal employment agreement, and an extra, undeclared "envelope wage," via a verbal unwritten agreement. The consequences...

Persistent link: https://www.econbiz.de/10013254372

Cash wage payments in transition economies : consequences of envelope wages : reducing under-reporting of salaries requires institutional changes

Horodnic, Ioana Alexandra - 2016

Persistent link: https://www.econbiz.de/10011514536

Cross-country variations in the participation of small businesses in the informal economy : an institutional asymmetry explanation

Williams, Colin C.; Horodnic, Ioana Alexandra - In: Journal of small business and enterprise development 23 (2016) 1, pp. 3-24

Persistent link: https://www.econbiz.de/10011439589

Beyond the marginalisation thesis : evaluating participation in informal sector entrepreneurship

Williams, Colin C.; Horodnic, Ioana Alexandra - In: International journal of entrepreneurship and small business 28 (2016) 2/3, pp. 234-254

Persistent link: https://www.econbiz.de/10011619638

An evaluation of the shadow economy in Baltic states : a tax morale perspective

Horodnic, Ioana Alexandra; Williams, Colin C. - In: International journal of entrepreneurship and small business 28 (2016) 2/3, pp. 339-358

Persistent link: https://www.econbiz.de/10011619668

Self-employment, the informal economy and the marginalisation thesis : some evidence from the European Union

Williams, Colin C.; Horodnic, Ioana Alexandra - In: International journal of entrepreneurial behaviour & … 21 (2015) 2, pp. 224-242

Persistent link: https://www.econbiz.de/10011305959

Explaining participation in the informal economy : a purchaser perspective

Williams, Colin C.; Horodnic, Ioana Alexandra; … - In: International journal of social economics 44 (2017) 1, pp. 1421-1436

Persistent link: https://www.econbiz.de/10011765067

Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania : a tax morale approach

Williams, Colin C.; Horodnic, Ioana Alexandra - In: Baltic journal of economics 15 (2015) 2, pp. 81-98

To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship between the shadow economy and tax morale. Viewing tax morale as a measure of the symmetry between the codified laws and regulations of formal institutions (state morality)...

Persistent link: https://www.econbiz.de/10011890851

Evaluating the internal dualism of the informal sector : evidence from the European Union

Williams, Colin C.; Horodnic, Ioana Alexandra; … - In: Journal of economic studies 44 (2017) 4, pp. 605-616

Persistent link: https://www.econbiz.de/10011960885