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This article intends to investigate on the undeclared work (UW) by involving several features, which can be evaluated throughout a set of appropriate variables. The REBUS-PLS (Response Based procedure for detecting Unit Segments–Partial Least Squares) has been proposed in order to support policy decisions targeted to this heterogeneous scenario. The authors refer to Italy, due to the disparity of its territorial districts, but the conclusions can be extended to different European countries.

A total of 2,877,000 firms has been involved for empirical analysis. The manifest variables have been obtained by fixing both NACE codes and the NUTS2 level.

The analysis confirms that the model is suitable to evaluate the effects of the indicators connected to ‘Labour force’, ‘Tax system’, ‘Non-Profit Organizations’, and ‘Migrants’. Special prominence has been dedicated to the labour inspections' features.

If the management designs the policy actions by using the model proposed, a critical evaluation of the implications is needed, by focusing different perspectives and several weaknesses.

Assuming that the Italian regions are relatively homogeneous, results reveal no significant correlations to the UW, except for the taxes. In contrast, the involvement of the heterogeneity shows that the UW significantly depends on the changes of Labour force, Tax system and NPOs dimensions, in 11 out of 18 Italian regions. No clear evidence emerges from Migrants feature, which seems to have a negatively impact on the UW.

To the authors' knowledge, compared to the previous research papers, the analysis of the UW via REBUS-PLS and the mentioned manifest variables, has never been undertaken so far.

Drawing on the international business and game theory literature, this study assesses foreign firm treatment in the early stages of regulatory enforcement.

Treating regulation intensity as an exposure variable, negative binomial regression models were applied to firm-level data from 32 emerging markets (n = 15,331) to identify the determinants of inspection interactions. Robustness checks also were performed via variable substitutions for several predictors and an alternative form of statistical testing (i.e. Tobit regression, since it arguably better addresses dependent variables with corner solution responses).

Controlling for multiple organizational, regulatory and national characteristics, the findings are consistent with a foreign privilege, manifesting in reduced vulnerability to multiple encounters with labor inspection officials. Moreover, inward FDI stock was negatively related to the general probability of repeat interactions regardless of locus of ownership, an effect that was not moderated by stage of development or the regulatory influence of host interest groups. This collectively suggests that foreign firms not only are favored in compliance monitoring but also work post-entry to influence agencies to generally benefit business.

More comprehensive assessments were precluded given the lack of information on reasons for contact, citations and fines, and inspectorate reactions to company responses. Second, enforcement-risk management was measured indirectly since investors' internal dealings and actions toward officials are unavailable in secondary sources.

These findings have important implications for social responsibility, suggesting CSR stakeholders need to track enforcement more closely and exert pressure where needed so rights are not sacrificed for economic development.

This study provides the most rigorous assessment to date of the role that firm, government and economic factors play in national inspection targeting. It also examined whether foreign owners pool and leverage their political influence to impact general inspection activity, a previously untested prospect.

The purpose of this paper is to reflect on the effectiveness of labour law based on the experience of Germany.

The article provides an analysis of the factual impact of labour law in Germany.

Different subsystems – as are labour administration, labour court system, works council system, collective bargaining system and individual labour law protection – show deficiencies of factual implementation which are inherent to the structure of these subsystems and not easily to be changed. The most problematic area are small and medium‐sized enterprises where to a great extent works councils as internal monitors do not exist.

The paper offers some randomly selected examples to illustrate the problems at stake.

The purpose of this paper is to help managers of multinational corporations (MNCs) in making location decisions by providing a relative comparison of the labor laws and their enforcement in Mexican and Chinese export processing zones (EPZ).

By examining the relevant literature, the authors were able to identify differences and similarities among the two EPZs.

China is easier for MNCs to conduct business in because of the current lack of enforcement of the labor laws and the retention rate of workers is higher relative to Mexico. Also, wages in China are lower than in the Maquiladoras while at the same time the education level is higher in China than in Mexico.

This study was conducted across a broad range of industries at a certain point in time. Researcher might be interested in identifying differences on a sector‐by‐sector basis. In addition, it would be possible to conduct a longitudinal study for both countries to examine the trends in enforcement activities and effect on FDI investments.

The research addresses the labor laws and treatment of worker in the Maquiladoras of Mexico and the special economic zones of China. By law, treating workers fairly and providing a safe environment is a priority in both countries. However, laws are often not enforced. A MNC that is interested in retaining employees and long‐term productivity has varied opportunities to provide incentives to ensure its success.

This research is the first study to compare the Mexican and Chinese EPZ in terms of labor laws and their enforcement.

This paper develops novel proxies for labour tax avoidance (LTAV) and tests their validity within a sample of 189 labour tax-avoidant offending firms (LTAOFs) accused of evading social security contributions (SOCs) by public authorities.

LTAV proxies are based on abnormal values of SOCs paid, reported in the income statements of a sample of 857,790 Spanish firm-years for the period 2001–2015, estimated through two-stage least square panel data regressions with firm fixed effects.

The results reveal that proxies specifically built to signal both conforming and non-conforming LTAV can provide evidence of abnormally low SOCs as expenses within the sample of LTAOFs. Furthermore, firm-specific financial variables as well as macroeconomic variables significantly influence LTAV.

This study could foster further research on the efficacy of the LTAV proxies and on the drivers and sustainability implications of LTAV for firms and their stakeholders in different socio-economic and institutional contexts.

These LTAV proxies could integrate other methods applied to estimate the undeclared work and its trends. Furthermore, they may assist tax authorities to direct their inspections, detect labour tax evasion and then strengthen the social protection of the employees from employers' illegal exploitation practices, as well as reducing tax revenue shortfalls and related sustainability concerns in the social security systems.

This study proposes a novel methodology to examine LTAV and its determinants through accounting information. This methodology may support researchers to provide a more comprehensive picture of tax planning strategies pursued by companies, that include LTAV, and in this way integrate the extant mature literature on income tax avoidance.

I evaluate how the tax reform of 2012 reduced informality in Colombia both theoretically and empirically. Theoretically, I develop a labor market model and obtain simulations indicating that the reform should reduce informality significantly. Empirically, I obtain difference-in-difference estimates from two household surveys. Estimates from the repeated cross-sections data indicate small, short-term effects and large long-term effects. Estimates from the household survey panel data are in line with these results. I also simulate difference-in-difference estimates with different combinations of changes in payroll taxes and enforcement indicating that large improvements would have been needed to obtain the corresponding econometric estimates.

The purpose of this paper is to assess the effect of the regulatory framework on the competitiveness of the dairy sector of Tanzania. More precisely, it attempts to identify the main regulations governing the dairy industry and examines areas in which they overlap. The paper explores the effect of the regulatory framework on the business enterprises operating in the sector and highlights ongoing initiatives for harmonisation of the regulations affecting the dairy sector.

The study that culminated in the paper was qualitative in nature, being based on case studies of two enterprises operating in the dairy industry, secondary data, in-depth discussions with industry stakeholders through personal interviews and focus group discussions. The paper also draws on observations made of the advocacy project that is going on to review regulations in the dairy sector.

The dairy sector in Tanzania is facing significant regulatory challenges, leading to the high cost of doing business. The main regulatory burdens facing the sector are: multiple inspections of premises, multiple testing of products, multiplicity of licences for premises and products, and the use of regulations as a source of revenue. Bureaucratic roadblocks add costs to businesses and reduce the competitiveness of products and services, as well as the potential for business expansion and job creation. While the private sector appears to succeed in creating awareness of the issue, it has not yet succeeded in pressurising the government to take action to bring about policy change.

The findings of the paper will inform policy makers and the private sector on how the regulations affect the competitiveness of the dairy industry. The paper will also aid advocacy initiatives by private sector organisations by providing empirical evidence concerning the damaging effect of the regulatory framework and will contribute some ideas on how to carry forward the ongoing dialogue between the private and public sector.

The paper fills the gap resulting from the lack of empirical evidence regarding the impact of the regulatory framework on the competitiveness of the private sector in the context of a developing economy. It demonstrates how systematic research on advocacy issues raised by the private sector could be used to generate evidence that informs and motivates policy change. The paper also applies the theory of regulation to a specific industry to show how regulatory reforms could be attained.

The purpose of this paper is to chart the sharp rise of informal employment in urban China in the last decade. It investigates the role of labour market regulations in shaping employment relations for those engaged in this form of employment and their employment outcome. It also examines various forms of organization and representation of these workers and the extent to which these mechanisms meet their needs.

This paper draws on secondary and first‐hand empirical data. The secondary data come mainly from media sources and academic publications in China. The empirical data from interviews that the author has conducted with the labour authorities, trade union officials, workers, senior managers and owner CEOs of private firms in several cities.

The paper concludes that the inadequacy of the function of employment agencies, the absence of a functioning social security system for workers in informal employment, and the lack of effective enforcement of employment‐related regulations mean that the majority of the growing force of workers in this category will continue to be under‐protected and disadvantaged.

This paper draws information from secondary data and a small number of interviews with key stakeholders in employment relations. Future research should conduct a larger study focusing on the views and experience of workers in the informal sector.

This study reveals some skills gaps and training needs for trade union officials. It also brings to the policy makers' attention some loopholes in the labour regulations and their implementation.

The paper argues that providing decent employment conditions and work environment remains a key challenge to all concerned but is crucial to the well‐being of workers and their families.

The paper examines the efficacy of labour regulations in protecting workers in the informal sector in China by investigating the roles of different institutional actors. It adopts a relational and institutional approach to study the issue.

In this paper, the author utilizes a unique hand-collected dataset of workplace lawsuits, violations and allegations to test the relation between employee mistreatment and information asymmetry.

The author tests the impact of employee treatment on firms' information environment by utilizing the S&P 1500 firms of 17,663 firm-year observations, which include 2,992 unique firms and 5,987 unique CEOs between 2000 and 2016. These methods include panel fixed effects, as well as alternative measures of information asymmetry, event study and matched samples for further robustness tests.

The author finds that employee disputes exacerbate the information flow between insiders and outsiders. Further, the author reports that case characteristics, such as case outcome and case duration, aggravate that problem. The author documents that the positive relationship between employee mistreatment and information asymmetry is stronger for small firms and firms with smaller market power, as well as firms with a high level of equity risk.

This study is the first to investigate how employee relations influence a firm's information asymmetry. The author aims to contribute to the literature by studying (1) the relation between information asymmetry and employee mistreatment, (2) how firm characteristics affect the path from employee disputes to information asymmetry and (3) the influence of various other types of evidence of employee mistreatment beyond litigation on the information environment.

The purpose of this paper is to investigate the cases of Bangladeshi, Filipina, Nigerian, Palestinian and Pakistani migrant workers and how the frame of their work and employment in precarious, low-status/low-wage jobs affects their perceptions and practices regarding health and access to healthcare services.

Using qualitative research methodology, the analysis via in-depth interviews focuses on male Bangladeshi, Nigerian, Pakistani and Palestinian unskilled manual and textile laborers as well as street vendors, and female Filipina live-in domestic workers.

Migrants are entrapped in a context of isolative and exploitative working conditions, i.e., in unskilled labor, textile work, street-vending, personal services, care and domestic work, which lead them to adopt a self-perception in which healthcare and social protection are not a priority.

Throughout the paper it has become clear that these precarious low-status/low-wage jobs have an important underside effect on migrants’ lives, intensifying labor and health instability and exposing migrants to employment-generating activities that do not guarantee health safety. In Greek society, the impact of migration on public health is characterized by many as a “time bomb ready to explode,” especially in urban centers. Meanwhile, the economy and particularly the informal sector of the labor market is benefiting from migrant workers. More research is needed as this mode of exploitative labor and precarious employment needs to be adequately addressed to mitigate barriers in the access of labor and healthcare rights.

Via its contribution to the sociology of migration with particular emphasis on labor healthcare, the paper provides evidence that due to their concentration in precarious, low-status/low-wage jobs migrant workers have very limited access to healthcare services. The removal of inequalities and discrimination against migrant workers in accessing healthcare services and medical care is a challenge for South European Union countries and particularly for Greece. However, in spite of this, there is no uniform policy in the management of migrants with respect to their access to health services. The paper will aid debates between policy makers and academics working on migration and inequalities due to the division of labor and health disparities, will contribute to the understanding of the perils attached to precarious, low-status/low-wage jobs and in addressing health inequalities effectively.