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Confronting the Shadow Economy

Evaluating Tax Compliance and Behaviour Policies Colin C. Williams, Professor of Public Policy, Management School, University of Sheffield, UK
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.
Extent: 288 pp
Hardback Price: $130.00 Web: $117.00
Publication Date: 2015
ISBN: 978 1 78254 603 0
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  • Business and Management
  • Business Ethics and Trust
  • Economics and Finance
  • Economic Crime and Corruption
  • Labour Economics
  • Public Choice Theory
  • Public Finance
  • Politics and Public Policy
  • Political Economy
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.
‘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.’
– The Midwest Book Review

'This is a very stimulating book which should be read by everyone who wants to gain an understanding of the latest developments in the shadow economy.'
– Friedrich Schneider, Johannes Kepler University of Linz, Austria

'Professor Williams is to be congratulated for this timely contribution – a fresh addition to the literature. As he explains, the recognition that the shadow economy is diverse and extensive has led to a rethinking of how to tackle it. In a reader-friendly fashion, the author explains the variable magnitude of and variable character of the shadow economy; he then discusses policy approaches, deterrence measures and incentives. The result is of interest to the policy-maker as well as to academics.'
– Léo-Paul DANA, Groupe Sup de Co Montpellier Business School, France
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