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This authoritative monograph explores the effectiveness and transferability of the rapidly expanding range of policy approaches and measures available as weaponry in the fight against the shadow economy.Beginning with a review of the extent of undeclared work, the author discusses the discrepancies between regions and the potential impacts of the economic crisis, comparing the nature of the potential solutions available with those actually adopted. The way forward, the book concludes, is to move away from increasing the costs of engaging in hidden work using repressive measures, and concentrate more on developing initiatives that enhance the benefits of engaging in declared work and increase the likelihood of compliance by engendering a commitment to tax morality.This insightful and unique exposition will have considerable appeal to academics, practitioners and policy-makers across the globe involved in the fight against undeclared work.
Colin C. Williams, Professor of Public Policy, Sheffield University Management School (SUMS), University of Sheffield, UK
Contents: 1. Introduction Part I Extent and Nature of the Shadow Economy 2. The Variable Magnitude of the Shadow Economy 3. The Variable Character of the Shadow Economy Part II Policy Approaches 4. Evaluating the Policy Options 5. A Typology of Policy Measures Part III Direct Controls 6. Deterrence Measures 7. Supply-Side Incentives for Businesses 8. Supply-Side Incentives for Individuals 9. Demand-Side Incentives Part IV Indirect Controls 10. Commitment Measures 11. Broader Economic and Social Policies 12. Conclusions References Index
‘An impressive work of substantial scholarship, Confronting the Shadow Economy: Evaluating Tax Compliance and Behaviour Policies is a critical important contribution to academic and governmental library economics references collections and supplemental studies lists.’
Colin C. Williams, John Round, Peter Rodgers, UK) Williams, Colin C. (University of Sheffield, UK) Round, John (University of Birmingham, UK) Rodgers, Peter (Aston University
Colin C. Williams, John Round, Peter Rodgers, UK) Williams, Colin C. (University of Sheffield, UK) Round, John (University of Birmingham, UK) Rodgers, Peter (Aston University