Assessing the Cross-National Transferability of Policy Measures for Tackling Undeclared Work

107 Pages Posted: 27 Sep 2014

See all articles by Colin Williams

Colin Williams

University of Sheffield - School of Management

Rositsa Dzhekova

University of Sheffield

Marijana Baric

University of Buckingham - Business School

Josip Franic

University of Sheffield - School of Management

Lyubo Mishkov

University of Sheffield - School of Management

Date Written: September 25, 2014

Abstract

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 Industry-Academia Partnerships Programme (IAPP). The objective of this project is to provide concrete policy recommendations about what policies may work better in tackling the undeclared economy in two new EU Member States (Bulgaria and Croatia) and a candidate country (FYR Macedonia). In particular, the objectives of our project are to: Conduct a comprehensive review of the policy approaches and measures being used to tackle undeclared work. Empirically evaluate the measures for facilitating the shift of undeclared work into the declared economy in the selected target region. Based on the results of the first two objectives, to recommend possible new policy approaches and measures (or endorse old ones) that will facilitate the shift of undeclared work into the declared economy.

The aim of this Working Paper No. 5 is to provide a preliminary assessment of the appropriateness of possible policy approaches for tackling undeclared work as well as their transferability to three target countries: Bulgaria (BG), Croatia (HR) and FYR Macedonia (FYROM). This assessment results in the provision of a set of promising policy practices for tackling undeclared work in these three countries. Grounded in an institutional theory perspective, these seek to create symmetry between the codified laws and regulations of formal institutions in these countries and the codes, norms and values of the informal institutions, in order to reduce participation in undeclared work. This is argued to require changes in not only the informal but also formal institutions in each of these countries. How this can be achieved is then considered for each country.

Keywords: tax evasion, shadow economy, undeclared work, informal economy, Macedonia, Croatia, Bulgaria, policy transfer

JEL Classification: H26, K42, O17

Suggested Citation

Williams, Colin and Dzhekova, Rositsa and Baric, Marijana and Franic, Josip and Mishkov, Lyubomir, Assessing the Cross-National Transferability of Policy Measures for Tackling Undeclared Work (September 25, 2014). Available at SSRN: https://ssrn.com/abstract=2501688 or http://dx.doi.org/10.2139/ssrn.2501688

Colin Williams (Contact Author)

University of Sheffield - School of Management ( email )

15 Conduit Road
Sheffield, S10 1FL
United Kingdom

HOME PAGE: http://https://www.sheffield.ac.uk/management/staff/williams/index

Rositsa Dzhekova

University of Sheffield ( email )

17 Mappin Street
Sheffield, Sheffield S1 4DT
United Kingdom

Marijana Baric

University of Buckingham - Business School ( email )

Hunter Street
Buckingham, MK18 1EG
United Kingdom

Josip Franic

University of Sheffield - School of Management ( email )

9 Mappin Street
Sheffield, S1 4DT
United Kingdom

Lyubomir Mishkov

University of Sheffield - School of Management ( email )

9 Mappin Street
Sheffield, S1 4DT
United Kingdom

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