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Varieties of Undeclared Work in European Societies

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  • Birgit Pfau‐Effinger

Abstract

Until recently, undeclared work was understood as largely the result of tax evasion by employers and workers. However, this viewpoint fails to do justice to the complexity of the phenomenon. The category of undeclared work covers several distinct types of employment relation which arise from different motives and strategies of firms, workers and contractors, and their interplay. There is no uniform logic of development. This article introduces a new typology of undeclared work and shows how the development of the different types of undeclared work can be explained by the ways in which they are embedded in a variety of institutional, cultural and socio‐structural contexts.

Suggested Citation

  • Birgit Pfau‐Effinger, 2009. "Varieties of Undeclared Work in European Societies," British Journal of Industrial Relations, London School of Economics, vol. 47(1), pages 79-99, March.
  • Handle: RePEc:bla:brjirl:v:47:y:2009:i:1:p:79-99
    DOI: 10.1111/j.1467-8543.2008.00711.x
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    File URL: https://doi.org/10.1111/j.1467-8543.2008.00711.x
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    References listed on IDEAS

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    1. Musiolek, Bettina., 2002. "Decent work in the informal sector CEE/CIS region," ILO Working Papers 993661643402676, International Labour Organization.
    2. John P. Blair & Carole R. Endres, 1994. "Hidden Economic Development Assets," Economic Development Quarterly, , vol. 8(3), pages 286-291, August.
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    Cited by:

    1. Diego Ravenda & Josep Argilés-Bosch & Maika Valencia-Silva, 2015. "Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy," Journal of Business Ethics, Springer, vol. 132(1), pages 41-62, November.
    2. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
    3. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
    4. Eun Young Oh & Shuonan Zhang, 2020. "Central bank digital currency and informal economy," Working Papers in Economics & Finance 2020-11, University of Portsmouth, Portsmouth Business School, Economics and Finance Subject Group.
    5. Colin C. WILLIAMS, 2015. "Out of the shadows: Classifying economies by the extent and nature of employment in the informal economy," International Labour Review, International Labour Organization, vol. 154(3), pages 331-351, September.
    6. Williams Colin C. & Horodnic Ioana A., 2015. "Explaining The Prevalence Of The Informal Economy In The Baltics: An Institutional Asymmetry Perspective," European Spatial Research and Policy, Sciendo, vol. 22(2), pages 127-145, December.
    7. Ioana Alexandra Horodnic & Colin C. Williams, 2016. "An evaluation of the shadow economy in Baltic states: a tax morale perspective," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 28(2/3), pages 339-358.
    8. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
    9. Williams Colin C., 2014. "Explaining Cross-National Variations in the Prevalence and Character of Undeclared Employment in the European Union," European Spatial Research and Policy, Sciendo, vol. 21(2), pages 115-131, December.

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