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....

Social exclusion is usually considered in relation to the world of work. Here, we consider it in relation to consumption. To do this, we introduce the notion of the ‘excluded consumer’. In order to understand who defines themselves as excluded from normal consumption practices and how, the...

To help countries make progress on the United Nations Sustainable Development Goal (SDG) Indicator 8.3.1 ("Proportion of informal employment in non-agriculture employment, by sex"), this paper presents an integrated strategic policy approach. This is where: a national government facilitates the...

This paper evaluates critically whether the cross-national variations in the size of the informal economy are the result of: under-development (a modernisation perspective); high taxes, corruption and state interference (neo-liberal perspective), or inadequate state intervention to protect...