Tackling the participation of Europe’s rural population in the shadow economy
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| Format: | Artículo científico |
| Sprache: | en |
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Centro de Estudios sobre la Despoblación y Desarrollo de Áreas Rurales
2017
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| author | Colin C. Williams |
| author_facet | Colin C. Williams |
| contents | Tackling the participation of Europe’s rural population in the shadow economy Colin C. Williams Ioana Alexandra Horodnic Demografía tax morale tax morale tax evasion tax evasion European Union To tackle the shadow economy, an emergent literature has called for the conventional rational economic actor approach (which uses deterrents to ensure that the costs of engaging in shadow work outweigh the benefits) to be replaced or complemented by a social actor approach which focuses upon improving tax morale. To evaluate the relevance and validity of doing this in rural areas, we here report face-to-face interviews conducted with 9,677 rural dwellers conducted across the 28 member states of the European Union (EU28) in 2013. Multilevel logistic regression analysis reveals that both approaches signifi- cantly reduce the rural shadow economy. When tax morale is high, however, deterrence measures have little impact on reducing the rural shadow economy and it is only when tax morale is low that raising the level of deterrents has greater impacts, with increasing the risks of detection (which is problematic in dispersed rural populations) leading to higher reductions in the rural shadow economy than increasing punishments. The paper thus concludes by calling for greater emphasis in rural areas on improving tax morale to tackle the shadow economy in Europe and beyond. 2017 artículo científico 1578-7168 https://www.redalyc.org/articulo.oa?id=29650532001 https://www.redalyc.org/journal/296/29650532001/ https://www.redalyc.org/journal/296/29650532001/html/ https://www.redalyc.org/journal/296/29650532001/29650532001.epub https://www.redalyc.org/journal/296/29650532001/movil en http://www.redalyc.org/revista.oa?id=296 Ager. Revista de Estudios sobre Despoblación y Desarrollo Rural application/pdf Centro de Estudios sobre la Despoblación y Desarrollo de Áreas Rurales Ager. Revista de Estudios sobre Despoblación y Desarrollo Rural (España) Num.22 |
| format | Artículo científico |
| id | redalyc_29650532001 |
| institution | Redalyc |
| language | en |
| publishDate | 2017 |
| publisher | Centro de Estudios sobre la Despoblación y Desarrollo de Áreas Rurales |
| spellingShingle | Tackling the participation of Europe’s rural population in the shadow economy Colin C. Williams Demografía tax morale tax morale tax evasion tax evasion European Union Tackling the participation of Europe’s rural population in the shadow economy Colin C. Williams Ioana Alexandra Horodnic Demografía tax morale tax morale tax evasion tax evasion European Union To tackle the shadow economy, an emergent literature has called for the conventional rational economic actor approach (which uses deterrents to ensure that the costs of engaging in shadow work outweigh the benefits) to be replaced or complemented by a social actor approach which focuses upon improving tax morale. To evaluate the relevance and validity of doing this in rural areas, we here report face-to-face interviews conducted with 9,677 rural dwellers conducted across the 28 member states of the European Union (EU28) in 2013. Multilevel logistic regression analysis reveals that both approaches signifi- cantly reduce the rural shadow economy. When tax morale is high, however, deterrence measures have little impact on reducing the rural shadow economy and it is only when tax morale is low that raising the level of deterrents has greater impacts, with increasing the risks of detection (which is problematic in dispersed rural populations) leading to higher reductions in the rural shadow economy than increasing punishments. The paper thus concludes by calling for greater emphasis in rural areas on improving tax morale to tackle the shadow economy in Europe and beyond. 2017 artículo científico 1578-7168 https://www.redalyc.org/articulo.oa?id=29650532001 https://www.redalyc.org/journal/296/29650532001/ https://www.redalyc.org/journal/296/29650532001/html/ https://www.redalyc.org/journal/296/29650532001/29650532001.epub https://www.redalyc.org/journal/296/29650532001/movil en http://www.redalyc.org/revista.oa?id=296 Ager. Revista de Estudios sobre Despoblación y Desarrollo Rural application/pdf Centro de Estudios sobre la Despoblación y Desarrollo de Áreas Rurales Ager. Revista de Estudios sobre Despoblación y Desarrollo Rural (España) Num.22 |
| title | Tackling the participation of Europe’s rural population in the shadow economy |
| topic | Demografía tax morale tax morale tax evasion tax evasion European Union |
| url | https://www.redalyc.org/articulo.oa?id=29650532001 https://www.redalyc.org/journal/296/29650532001/ https://www.redalyc.org/journal/296/29650532001/html/ https://www.redalyc.org/journal/296/29650532001/29650532001.epub https://www.redalyc.org/journal/296/29650532001/movil |