scholarly journals Explaining the informal economy in Western Europe: beyond a rational economic actor perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Colin Williams ◽  
Gamze Oz-Yalaman

PurposeThe dominant theorisation of the informal economy views participants as rational economic actors operating in the informal economy when the expected benefits exceed the perceived costs of being caught and punished. Recently, an alternative theory has emerged which views participants as social actors operating in the informal economy due to their lack of vertical trust (in governments) and horizontal trust (in others). The aim of this paper is to evaluate these competing theorisations.Design/methodology/approachTo do so, data are reported from special Eurobarometer surveys conducted in 2007, 2013 and 2019 in eight West European countries (Austria, Belgium, France, Germany, Ireland, Luxembourg, the Netherlands and the United Kingdom).FindingsUsing probit regression analysis, the finding is that increasing the expected likelihood of being caught and level of punishment had a weak significant impact on the likelihood of participating in the informal economy in 2007, and there was no significant impact in 2013 and 2019. However, greater vertical and horizontal trust is significantly associated with a lower level of participation in the informal economy in all three time periods.Practical implicationsThe outcome is a call for a policy to shift away from increasing the expected level of punishment and likelihood of being caught, and towards improving vertical and horizontal trust. How this can be achieved is explored.Originality/valueEvidence is provided in a Western European context to support a shift away from a rational economic actor to a social actor approach when explaining and tackling the informal economy.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Colin Williams ◽  
Gamze Oz-Yalaman

PurposeUntil now, most scholars have used one of four competing theories to explain undeclared work. Political economy theories explain undeclared work as resulting from the exclusion of workers from formal work and welfare, neo-liberal theories explain such work as a voluntarily chosen rational economic decision and neo-institutionalist and post-structuralist theories explain those engaging as social actors who disagree with the formal rules or seek to help others out respectively. Recognising that each theory focuses upon different employment relationships, this paper evaluates the proposition that these different theories are more explanations of different types of undeclared work.Design/methodology/approachTo evaluate this, data reported is collected in 2019 across 28 European countries (the 27 member states of the European Union and the United Kingdom) in special Eurobarometer survey 92.1 involving 27,565 interviews.FindingsOf the 3.6% of citizens participating in undeclared work, 10% engage in undeclared waged employment, 42% in undeclared self-employment and 48% in undeclared paid favours. Reporting their rationales, 7% state purely political economy exclusion-driven reasons, 19% solely neo-liberal rational economic actor reasons, 20% purely social actor reasons and 54% mixed motives. A logistic regression analysis finds those engaging in undeclared waged employment significantly more likely to state purely exclusion-driven rationales, those engaging in undeclared self-employment significantly more likely to state neo-liberal rational economic actor and neo-institutionalist social actor rationales and those engaging in undeclared paid favours post-structuralist social actor motives.Practical implicationsThis finding suggests that the policy initiatives required to tackle undeclared work will vary according to the type of undeclared work addressed. These are outlined.Originality/valueEvidence is provided that a different weighting needs to be given to different theories when explaining each type of undeclared work.


2016 ◽  
Vol 29 (4) ◽  
pp. 365-380 ◽  
Author(s):  
Colin C Williams ◽  
Ioana Alexandra Horodnic ◽  
Lynda Burkinshaw

Purpose – Conventionally, participation in the informal economy has been explained by viewing citizens as rational economic actors participating when the pay-off is greater than the expected cost of being caught and punished, and thus tackled by raising the sanctions and risks of detection. Given that many citizens do not engage even when the benefits outweigh the costs, a new social actor approach has begun to emerge which explains the informal economy as arising when tax morality is low and seeks to foster commitment to compliance. The purpose of this paper is to provide an evidence-based evaluation of these competing policy approaches. Design/methodology/approach – To do so, the results are reported of 1,306 face-to-face interviews undertaken during 2013 in the UK. Findings – The finding is that raising the sanctions and risks of detection has no significant impact on the likelihood of participation in the informal sector. However, participation in the informal economy is significantly associated with tax morality. Indeed, the only time that increasing the sanctions and risks of detection reduces the level of participation in the informal economy is amongst citizens with very low tax morality. Practical implications – Rather than continue with the current rational economic actor approach of increasing the penalties and risks of detection, this case study of the UK reveals that a new policy approach is required that seeks to improve tax morality by introducing measures to reduce the acceptability of participating in the informal economy. Whether this is more widely applicable now needs to be tested, given the dominance throughout the world of this punitive rational economic actor approach. Originality/value – This paper provides evidence supporting a new social actor approach towards explaining and tackling participation in the informal economy.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agnese Rondoni ◽  
Elena Millan ◽  
Daniele Asioli

PurposePlant-based eggs have recently been developed to provide consumers with a healthier, animal-friendlier and more sustainable alternative to conventional eggs. The purpose of this paper is to investigate intrinsic and extrinsic attribute preferences for three prototypes of plant-based egg, namely the liquid, powder and egg-shaped.Design/methodology/approachNine focus groups in the United Kingdom and nine in Italy were conducted, with a total of 180 participants. A thematic analysis of results was conducted.FindingsIn terms of intrinsic product attributes, consumers' preferences for colour, shape, taste, ingredients, nutrients, method of production and shelf-life for plant-based eggs were revealed. Regarding the extrinsic attributes, preferences for price, packaging, country of origin and product naming emerged. Similarities and differences between consumers from the two countries are also discussed. Differences in preferences also emerged between vegan and non-vegan consumers.Research limitations/implicationsThis study adds to the existing knowledge on consumers' preferences for new plant-based food alternatives and identifies future quantitative approaches based on qualitative findings.Practical implicationsResults from this study can assist plant-based egg manufacturers in improving their products in line with consumers' expectations, which may help reducing risk of product failure.Originality/valueThis study is the first to investigate consumers' preferences, expectations and needs for new food products like plant-based eggs and provides information that can be practically applied by manufacturers, as well as suggestions for future research.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rachael Frost ◽  
Kate Walters ◽  
Jane Wilcock ◽  
Louise Robinson ◽  
Karen Harrison Dening ◽  
...  

PurposePost-diagnostic dementia care is often fragmented in the United Kingdom, with great variation in provision. Recent policies suggest moving towards better community-based care for dementia; however, little is known on how this care is delivered. This study aimed to map the post-diagnostic dementia support provided in England a decade after the introduction of a National Dementia Strategy.Design/methodology/approachA mixed-methods e-survey (open Nov 2018–Mar 2019) of dementia commissioners in England recruited through mailing lists of relevant organisations was conducted. The authors descriptively summarised quantitative data and carried out thematic analysis of open-ended survey responses.Findings52 completed responses were received, which covered 82 commissioning bodies, with representation from each region in England. Respondents reported great variation in the types of services provided. Information, caregiver assessments and dementia navigation were commonly reported and usually delivered by the voluntary sector or local authorities. Integrated pathways of care were seen as important to avoid overlap or gaps in service coverage. Despite an increasingly diverse population, few areas reported providing dementia health services specifically for BME populations. Over half of providers planned to change services further within five years.Practical implicationsThere is a need for greater availability of and consistency in services in post-diagnostic dementia care across England.Originality/valuePost-diagnostic dementia care remains fragmented and provided by a wide range of providers in England.


2017 ◽  
Vol 38 (4/5) ◽  
pp. 276-284 ◽  
Author(s):  
Felicitas Ciabere Ratanya

Purpose The purpose of this paper is to examine the access and use of the institutional repository (IR) among academic staff at Egerton University. Design/methodology/approach The paper provides a description of the building and development of the IR at the Egerton university and describes expected benefits of the repository to the University and relevant stakeholders. A survey was conducted among 84 academic staff with an aim of examining their levels of awareness on the existence of the IR at the Egerton University and assess their access and use. Through a structured questionnaire both quantitative and qualitative data were collected. Findings The study revealed that majority of the academic staff at the Egerton University are still not aware of the existence of the IR. Staff also faced challenges in accessing and using the content available. The paper provided suggestions on how best to enhance the access and utilization of the IRs among the academic staff. Practical implications From a practical point of view, the paper provides implications on the access and use of IRs by the academic staff. The paper points out some challenges faced by this group of users which other academic institutions may try to solve in their respective contexts. Originality/value Findings and discussions provided in the paper will pave way to solving the challenges faced in access and use of IR by the academic staff at the Egerton University.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Emma Beacom ◽  
Sinéad Furey ◽  
Lynsey Elizabeth Hollywood ◽  
Paul Humphreys

PurposeA number of food poverty definitions have been identified by academics and various government organisations globally; however, there exists no government-endorsed definition of food poverty in the United Kingdom (UK), and there remains a gap regarding how relevant current food poverty definitions are in the Northern Ireland (NI)/UK contexts.Design/methodology/approachInterviews (n = 19) with a range of stakeholders (e.g. policymakers, politicians, community advice centre workers, consumer sub-group representatives, food bank and food redistribution organisation representatives) were conducted to examine (1) the usefulness of a food poverty definition, (2) what a food poverty definition should include and (3) the applicability of an existing definition (Radimer et al., 1992) in the NI/UK context. Data was thematically analysed using QSR NVivo (v.12).FindingsDefinition was considered important to increase awareness and understanding. Any consideration of revising the Radimer et al. (1992) definition, or of establishing a new standardised definition, should seek to reduce/remove ambiguity and subjectivity of terminology used (i.e. more clearly defining what the terms “adequate”, “sufficient”, “quality” and “socially acceptable ways” mean in this context).Practical implicationsThis research emphasises the importance of appropriately conceptually defining social phenomena such as food poverty, as a first step to constructing and reviewing measurement approaches and ultimately assessing predictors and recommending solutions.Originality/valueThis research addresses the gap relating to stakeholders’ opinion on food poverty definition and contributes recommendations for modifying the Radimer et al. (1992) definition in the NI/UK and present-day contexts.


2018 ◽  
Vol 24 (1) ◽  
pp. 2-22 ◽  
Author(s):  
James Rowell

Purpose The purpose of this paper is twofold: to identify and explore the reasons why organisations decide to use process mapping software (PMS) facilities in support of business process management (BPM); and to determine the objectives set by senior management for its introduction, and understand extent to which organisations achieve expected benefits. Design/methodology/approach This paper uses an exploratory research design and investigates the elements of organisations’ objectives, implementation and evaluation of using PMS. The research data were collected through semi-structured interviews with business managers responsible for the implementation of PMS. The respondent organisations were selected from a range of industries who were using the same software. Findings The results of the research show that organisations do set objectives for using PMS, relevant to a wide range of business, operational and strategic objectives, dependant on the needs of the organisation. Additionally, the results show that some gain further advantages post-implementation, based on their PMS experience. Regarding explicit evaluation of their investment, organisations attempt this to a very limited extent; whilst recognising a broad a range of “softer” benefits. Research limitations/implications This exploratory research has been conducted on a small range of organisations, all using the same software, therefore the results cannot be clearly generalizable. The research suggests organisations are making effective decisions regarding adopting PMS, further research on the evaluating its benefits could support better decision-making in the future. Practical implications The practical implications of this research are for decision-makers in organisations recognising and understanding the strategic/operational benefits that could be achieved by implementing a software system for BPM. Originality/value Whilst the use of process mapping of organisation’s operations is widespread the benefits achieved by organisations are only partially understood. Knowledge of the strategic impact of BPM is limited, as reported by numerous researchers. This research attempts to explore the context of organisations using such software, and point towards further approaches to its investigation.


Subject Fifth-generation fighter aircraft manufacture. Significance Turkey and the United Kingdom have signed a 125-million-dollar deal to develop an advanced fighter aircraft, the TFX. The final agreement may imply only a design consultancy for BAE Systems, but it could also lead to a collaborative programme with state monopoly Turkish Aerospace Industries (TAI) drawing in other UK firms to aid development and fill technology gaps. Impacts TAI's deal with BAE Systems marks a further step in ambitious plans to expand Turkey’s aerospace industry. A fighter aircraft with fifth-generation capabilities would be a step change in Turkey’s technological status and military ambitions. Developing capacity in higher-value exports should help rein in Turkey's large external deficit. The deal will also help maintaining advanced UK capabilities, as Western Europe has no plans to develop a comparable aircraft.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Charles Musselwhite ◽  
Kelly Roberts

Purpose Against a backdrop in an increase in the number of older people in the United Kingdom (UK) and an increase in the amount of travel per person for this age group, the number of older people using the railway is in decline. The purpose of this paper is to report on an investigation is a first step towards ascertaining why through audits of issues and problems on rolling stock and station platforms. Design/methodology/approach Rolling stock and station audits were carried out by older people across a rail network in the South West of the UK. A total of 72.2 hours of auditing took place across different sizes of station and different types of rolling stock. Findings Two main themes were found across both rolling stock and station audits: accessibility and information provision. With regards to accessibility, boarding and especially alighting from the train was the key issue. Across stations and in rolling stock luminance, was a key issue for older people with places being too dark or moving from places that were bright to dark. Use of stairs at stations between platforms, especially when the station is crowded was an issue. In terms of information, key issues were found with signage being too cluttered, small, hidden and inconsistent and audible announcements being difficult to decipher. Practical implications There must be improvements made to railways to help older people feel more safe and secure using them. It is suggested step free and level accessibility is found boarding and alighting from the train, but also from station entrance to carriage. Better signage is needed throughout the station and on trains, with large repeated fonts used. Lighting needs to be revisited throughout to ensure areas are bright and well-lit both on station platforms and onboard. Further research needs to look at these findings in relation to slip, trips and fall accident rates. Originality/value There is very little research on older people’s perceptions and barriers to railway use. This adds value in being one of the only studies to do so, especially from the perspective of older people themselves as co-researchers.


2019 ◽  
Vol 21 (1) ◽  
pp. 142-162
Author(s):  
Yosra Fourati Makni ◽  
Anis Maaloul ◽  
Rabeb Dabbebi

Purpose The purpose of this paper is to investigate the determinants of tax-haven use of publicly listed Canadian firms. Design/methodology/approach Based on alternative measures of tax havens (TH) and referring to a sample of 235 Canadian firms over the period of 2014–2015, probit-regression analyses are used to examine the determinants of tax-haven use. Findings The authors provide evidence that multinationality, intangible assets, thin capitalization, withholding taxes, equity-based management remuneration and tax fees paid to auditing firms are positively associated with TH use. Furthermore, the authors show that the variable relating to R&D intensity is positively associated with TH use. The authors also document that strong corporate-governance structures are negatively associated with TH use. Research limitations/implications This study is only limited to Canadian firms, so the results may not be generalizable to other countries. Practical implications The results may assist tax watchdogs in their efforts to understand the tax behavior held by Canadian firms. They may also be interesting for tax authorities in planning enforcement activities. Originality/value This study uses a sample from publicly listed financial and non-financial firms. It also uses various lists of TH published by various competent sources (IMF, 2000, 2007; TJN, 2005; OECD, 2012). The findings corroborate the recent media attention about the extensive use of TH by Canadian firms.


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