Search results

This paper aims to explore the prevalence of undeclared activities conducted on digital labour platforms, and then to discuss what policies are likely to be more effective in order to prevent the growth of the informal activities on these platforms.

To depict the profile of the digital worker conducting undeclared activities, the sectors where undeclared activities are more prevalent and the effectiveness of deterrent policies, data are reported from 2019 Special Eurobarometer survey covering the European Union member states and the UK.

The finding is that 13% of undeclared activities are conducted on digital labour platforms. This practice is more common amongst men, those married or remarried, those living in small/middle towns, in sectors such as repairs/renovations, selling goods/services, assistance for dependant persons, gardening and help moving house. The higher the perceived sanction, the lower the likelihood of undertaking undeclared activities on digital labour platforms. Intriguing, a higher risk of detection is associated with a higher likelihood to use digital labour platform for undeclared activities.

The attitudes toward risk can be interpreted closer to the gaming context, and not to the working environment, looking at platform workers as being involved in a state versus individual game. Policy makers should consider improving the correspondence of laws and regulations between countries and offering operational assistance for suppliers and consumers.

This is the first paper to explore the prevalence of undeclared activities conducted on digital labour platforms and to outline the policy measures required to reduce this practice.

The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory.

To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases.

The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale.

The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale.

The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures.

This is the first systematic review of the factors that influence tax morale using an institutionalist lens.