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The aim of this paper is to evaluate whether the acceptability of different types of business- and individual-level non-compliance has different impacts on the likelihood of participation in undeclared work.

To evaluate this, data is reported on the EU27 and the UK from the special Eurobarometer survey no. 498, using a novel statistical methodology that deals with two potential sources of bias: sample selection error (avoidance to answer to the question about participation to undeclared work) and misclassification in the response variable (false statements about engagement in undeclared work).

This reveals the association between tax morale and participation in undeclared work. It shows that citizens find far more unacceptable undeclared work conducted by firms than individuals, but both are significantly associated with participation in undeclared work although the greatest effect is clearly exerted by individual-level tax morale.

This paper uses a methodology that accounts for the potential bias related to sample selection error and misclassification in the response variable of participation in undeclared work and sheds light on different components of tax morale.

The purpose of this paper is to show if and to what extent in the EU countries the probability of being an active citizen depends on individual/household social capital endowment, other than on individual/household socio-economic characteristics. The paper provides a deeper insight of the determinants of active citizenship due to the growing concern of the European Commission with citizens’ issues.

The core of the paper, which adopts a micro-level perspective, is an empirical analysis, based on a logistic model, of the EU-SILC 2015 survey data.

The statistical analysis reveals that individual/household social capital, other than individual/household socio-economic characteristics, represents an important prerequisite for a citizen to be defined as “active.”

There may be a possible reverse causation between active citizenship and social capital, making this last endogenous. Therefore, results should be taken with some cautions; nevertheless, the estimated effects of the individual/household socio-economic characteristics are coherent with the literature, giving strenght to the results obtained in estimating social capital effects.

The results show that active citizenship could be enhanced by promoting “desirable” aspects of social capital through specific policies addressed to raise people’s civic and political awareness, active solidarity and connectedness and cooperation between individuals within the communities for their own benefit. Moreover, a crucial role in enhancing active citizenship can be undoubtedly played by a lifelong learning process, from school to adult age, directed to maintain and acquire skills as drivers for active citizenship.

This study fills a significant gap in the literature, since so far little attention has been paid to individual/household social capital endowment as possible determinant of active citizenship.