The Coronavirus pandemic has led to restrictions on movement and workplace closures,
resulting in governments offering temporary financial support to enterprises and workers …

The coronavirus pandemic has led to revenue loss for tourism enterprises and workers due
to restrictions on movement. In response, governments have made available temporary …

In recent decades scholars have acknowledged that transactions in the informal economy
have not vanished with modernization and industrialization as expected but rather remain …

This review evaluates three micro and three macro estimation approaches to determine
whether unrealistic differences exist in estimating the size of nonobserved/shadow …

The coronavirus pandemic has led to a loss of revenues for enterprises and workers due to
workplace closures and restrictions on movement to 'flatten the curve'. In response …

The paper aims to estimate the size of shadow economy (SE) and tax evasion (TE) in
Romania for the period 2000–2017. We apply different approaches–Multiple Indicator …

To tackle the undeclared economy, an emergent literature has called for the dominant
“rational economic actor” approach, which increases the sanctions and risk of detection, to …

Institutional theory has been widely used to explain entrepreneurship in the informal
economy. A first wave of institutionalist theory argued that informal entrepreneurship …

Irregular employment is a multifaceted phenomenon, which spans from totally undeclared
work (paid lawful activities not declared to public authorities) to activities involving organized …

Although it is widely held that working conditions in the informal economy are worse than in
the formal economy, little evidence has been so far provided. The aim of this article is to fill …