Skip to main content

From the Beginning to the Present. Exploring the Undeclared Work Patterns in Research Publications Using the Bibliometric Analysis

  • Conference paper
  • First Online:
Fostering Recovery Through Metaverse Business Modelling (ICESS 2022)

Abstract

The purpose of this study is to explore the research field of undeclared work patterns, highlighting the evolution of the literature and the directions and ramifications of possible future research. A mapping process is used as a tool in investigating scientific knowledge. To establish the temporal evolution of the undeclared work patterns research domain in terms of publications, we extracted articles from Scopus published between 1971 and 2022. The keywords used in the search query were undeclared employment, undeclared wages, envelope wages, undeclared work, and informal employment. We investigated 916 documents, with the focus point being on the author, paper, keyword, and journal. The subject areas of the investigated journals were social sciences, economics, econometrics and finance, business, management, and accounting. The empirical findings emphasize that C. Williams, I. Horodnic, J. Windebank, S. Nadin, F. Schneider, J. Franic, P. Adair, and H. Lehmann are the reference authors for the whole spectrum of undeclared work. Finally, the Indian Journal of Labour Economics, World Development, International Labour Review, International Journal of Sociology and Social Politics, Journal of Development Economics, and Review of Development Economics are the most prolific journals in the field.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 169.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book
USD 219.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  • Ajzen, I.: The theory of planned behaviour. Organ. Behav. Hum. Decis. Process. 50(2), 179–211 (1991)

    Article  Google Scholar 

  • Allingham, M.G., Sandmo, A.: Income tax evasion: a theoretical analysis. J. Public Econ. 1(3–4), 323–338 (1972)

    Article  Google Scholar 

  • Alm, J., McClelland, G.H., Schulze, W.D.: Changing the social norm of tax compliance by voting. Kyklos 52(2), 141–171 (1999)

    Article  Google Scholar 

  • Alm, J., Kirchler, E., Muelhbacher, M., Gangl, K., Hofmann, E., Kogler, C., Pollai, M.: Rethinking the research paradigms for analysing tax compliance behaviour. CESifo Forum 10, 33–40 (2012)

    Google Scholar 

  • Castells, M., Portes, A.: World underneath: the origins, dynamics and effects of the informal economy. In: Portes, A., Castells, M., Benton, L.A. (eds.) The Informal Economy: Studies in Advanced and Less Developing Countries, pp. 11–37. Johns Hopkins University Press, Baltimore, MD (1989)

    Google Scholar 

  • Chan, H.F., Supriyadi, M.W., Torgler, B.: Trust and tax morale. In: The Oxford Handbook of Social and Political Trust, pp. 1–71 (2018)

    Google Scholar 

  • Chang, J.J., Lai, C.C.: Collaborative tax evasion and social norms: why deterrence does not work. Oxf. Econ. Pap. 56(2), 344–368 (2004)

    Article  Google Scholar 

  • Charmes, J.: Concepts, measurement and trends. In: Jütting, J.P., Laiglesia, J.R (eds.) Is Informal Normal? Towards More and Better Jobs in Developing Countries, pp. 27–62. OECD, Paris (2009)

    Google Scholar 

  • European Commission: Communication of the Commission on Undeclared Work. http://europa.eu.int/comm/employment_social/empl_esf/docs/com98-219_en.pdf (1998)

  • European Commission: Undeclared Work in the European Union. In: Riedmann, A., Fischer, G. (eds.) Report: Special Eurobarometer, p. 284. European Commission, Brussels (2007)

    Google Scholar 

  • Feige, E.L., Urban, I.: Measuring underground (unobserved, non-observed, unrecorded) economies in transition countries: Can we trust GDP? J. Comp. Econ. 36, 287–306 (2008)

    Article  Google Scholar 

  • Friedman, E., Johnson, S., Kaufmann, D., Zoido, P.: Dodging the grabbing hand: the determinants of unofficial activity in 69 countries. J. Public Econ. 76, 459–493 (2000)

    Article  Google Scholar 

  • Gallin, D.: Propositions on trade unions and informal employment in time of globalization. Antipode 19(4), 531–549 (2001)

    Article  Google Scholar 

  • Gialis, S., Leontidou, L.: Antinomies of flexibilization and atypical employment in Mediterranean Europe: Greek, Italian and Spanish regions during the crisis. Eur. Urban Reg. Stud. 23(4), 716–733 (2014)

    Article  Google Scholar 

  • Grabiner, L.: The Informal Economy. HM Treasury, London (2000)

    Google Scholar 

  • Hallsworth, M., List, J.A., Metcalfe, R.D., Vlaev, I.: The behavioralist as tax collector: using natural field experiments to enhance tax compliance. J. Public Econ. 148, 14–31 (2017)

    Article  Google Scholar 

  • Hasseldine, J., Zhuhong, L.: More tax evasion research required in new millennium. Crime Law Soc. Chang. 31(1), 91–104 (1999)

    Article  Google Scholar 

  • ILO: Transitioning from the informal to the formal economy. In: International Labour Conference—103rd Session—Report V. International Labour Office, Geneva. www.ilo.org/wcmsp5/groups/public/-ed_norm/-relconf/documents/meetingdocument/wcms_218128.pdf (2014). Last accessed 29 Sept 2017

  • ILO: Recommendation 204 concerning the transition from the informal to the formal economy. In: Adopted by the Conference at its One Hundred and Fourth Session, Geneva, 12 June. International Labour Office, Geneva. https://www.ilo.org/wcmsp5/groups/public/-ed_norm/-relconf/documents/meetingdocument/wcms_377774.pdf (2015). Last accessed 15 Dec 2018

  • International Labour Office (ILO): Decent Work and the Informal Economy. International Labour Office, Geneva (2002)

    Google Scholar 

  • Karpuskiene, V.: Undeclared work, tax evasion and avoidance in Lithuania. Paper presented at Colloquium of the Belgian Federal Service for Social Security on Undeclared Work, Tax Evasion and Avoidance, Brussels (2007)

    Google Scholar 

  • Mingione, E.: Fragmented Societies. Blackwell, Oxford (1991)

    Google Scholar 

  • Pedersen, S.: The Shadow Economy in Western Europe—Measurement and Results for Selected Countries. The Rockwood Foundation Research Unit, Copenhagen (1998)

    Google Scholar 

  • Persson, A., Malmer, H.: Purchasing and Performing Undeclared Work in Sweden: Part 1: Results from Various Studies. Skatteverket, Malmo (2006)

    Google Scholar 

  • Renooy, P., Ivarsson, S., van der Wusten-Gritsai, O., Meijer, R.: Undeclared Work in an Enlarged Union: An Analysis of Shadow Work—An In-depth Study of Specific Items. European Commission, Brussels (2004)

    Google Scholar 

  • Round, J., Williams, C.C., Rodgers, P.: Corruption in the post-soviet workplace: the experiences of recent graduates in Contemporary Ukraine. Work Employ Soc. 22, 149–166 (2008)

    Article  Google Scholar 

  • Sandford, C.: Policies dealing with tax evasion. In: Feige, E., Ott, K. (eds.) Underground Economies in Transition: Unrecorded Activity, Tax Evasion, Corruption and Organized Crime, pp. 87–100. Ashgate, Aldershot (1999)

    Google Scholar 

  • Schneider, F.: The Hidden Economy. Edward Elgar, Cheltenham (2008)

    Book  Google Scholar 

  • Schneider, F., Buehn, A., Monetenegro, C.E.: Shadow economies all over the world: new estimates for 162 countries from 1999 to 2007. In: Schneider, F. (ed.) Handbook on the Shadow Economy, pp. 9–77. Edward Elgar, Cheltenham (2011)

    Chapter  Google Scholar 

  • Small Business Council: Small Business in the Informal Economy: Making the Transition to the Formal Economy. Small Business Council, London (2004)

    Google Scholar 

  • Traxler, C.: Social norms and conditional cooperative taxpayers. Eur. J. Polit. Econ. 26(1), 89–103 (2010)

    Article  Google Scholar 

  • Williams, C.C.: The undeclared sector, self-employment and public policy. Int. J. Entrep. Behav. Res. 11, 244–257 (2005)

    Article  Google Scholar 

  • Williams, C.C.: Tackling undeclared work in Europe: lessons from a study of Ukraine. Eur. J. Ind. Relat. 13, 219–237 (2007)

    Article  Google Scholar 

  • Williams, C.C., Windebank, J.: Eliminating undeclared work: beyond a deterrence approach. Journal of Economic Studies 32(5), 435–449 (2005)

    Article  Google Scholar 

  • Williams, C.C., Windebank, J.: Regional variations in the nature of the shadow economy: evidence from a survey of 27 European union member states. In: Schneider, F. (ed.) Handbook on the Shadow Economy, pp. 177–200. Edward Elgar, Cheltenham (2011)

    Google Scholar 

  • Woolfson, C. (2007). Pushing the envelope: theinformalization’of labour in post-communist new EU member states. Work, employment and society, 21(3), 551–564.

    Google Scholar 

  • Dulleck, U., Fooken, J., Newton, C., Ristl, A., Schaffner, M., amp; Torgler, B. (2016). Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker. Journal of Public Economics, 134, 9–18.

    Google Scholar 

Download references

Acknowledgements

The research has been supported through the project CNFIS-FDI-2022-0472 entitled “Development of Institutional Capacity for Scientific Research in Bucharest University of Economic Studies by increasing scientific visibility and sustainability, promoting open science practices OPEN FUTURE” and through the project 750/19.05.2022 entitled “Analysis of the impact of current uncertainties on the economic environment”.

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Eduard Mihai Manta .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2023 The Author(s), under exclusive license to Springer Nature Switzerland AG

About this paper

Check for updates. Verify currency and authenticity via CrossMark

Cite this paper

Davidescu, A.A., Manta, E.M., Florescu, MS., Geambasu, C.M., Oancea, M. (2023). From the Beginning to the Present. Exploring the Undeclared Work Patterns in Research Publications Using the Bibliometric Analysis. In: Dima, A.M., Danescu, E.R. (eds) Fostering Recovery Through Metaverse Business Modelling. ICESS 2022. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-031-28255-3_14

Download citation

Publish with us

Policies and ethics