Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties....

This working paper is part of a series of deliverables within the project entitled GREY – Out of the shadows: developing capacities and capabilities for tackling undeclared work in Bulgaria, Croatia and FYR Macedonia’ (‘GREY’), funded by the European Commission’s Framework 7...

The aim of this Working Paper is to review the literature on conducting focus groups and experiments in the field of tax non-compliance and undeclared work, and then to review a range of possible uses of focus groups and experiments to evaluate the feasibility of various policy measures in the...

Although enforcement authorities play a key role in tackling undeclared work, social partners also have an interest in preventing undeclared work. Employer federations wish to tackle the unfair competition that results from other businesses operating in the undeclared economy and trade unions...

To show how formal and informal jobs are not always discrete, this paper uncovers how many formal employees in the European Union are paid two wages by their formal employers, an official declared salary and an additional undeclared wage, thus allowing employers to evade their full social...