Readings and research

Here are some resources available in English language, with limited content in Spanish:

 

Next you can find some files related with underground economy.

Main readings on underground economy

A selection of studies on undergroung economy or shadow economy of the most relevant international organizations and institutions

Economic Policy Reforms - Going for growth 2019

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

www.oecd.org

OECD Economic Policy Reforms. Going for growth, 2018

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

G20 FINANCE MINISTERS & CENTRAL BANK

GOVERNORS MEETING. BUENOS AIRES, ARGENTINA

19 MARCH 2018

www.oecd.org 

2018 OECD Economic Survey of Spain, 2018

2018 OECD Economic Survey of Spain

Making growth work for all

22 November 2018

Madrid

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

www.oecd.org 

OECD Economis Surveys - Spain. Overview. OECD, 2018

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

November 2018

www.oecd.org

Spain Economic Snapshot - 2019 Reform Priorities. OECD, 2018

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

www.oecd.org 

Shining Light on the Shadow Economy: Opportunities and Threats. OECD, 2017

Shining Light on the Shadow Economy: Opportunities and Threats. OECD, 2017.

www.oecd.org 

Measuring the Non-Observed Economy. A Handbook. OECD, 2002

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

Many contributors.

2002

www.oecd.org 

Notions of the non-observed economy

CHAPTER 3 – Measuring the Non-Observed Economy. A Handbook. OECD, 2002

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

Many contributors.

2002

www.oecd.org

European platform tackling undeclared work

It enhances cooperation between EU countries. It brings together relevant authorities and actors involved in fighting undeclared work

The Practices of Enforcement Bodies in Detecting and Preventing Bogus Self-Employment, EPUW 2017

Jason Heyes and Thomas Hastings

University of Sheffield

June, 2017

European Platform Undeclared Work

ec.europa.eu 

Tackling undeclared work in the agricultural sector: a learning resource, EPUW, 2019

Colin C Williams

A learning resource from the Agricultural Seminar of the European Platform Undeclared Work

Brussels, 24th January 2019

ec.europa.eu 

European Platform Undeclared Work. Work Programme 2019-2020, EPUW

European Platform Undeclared Work. Work Programme 2019-2020

ec.europa.eu 

New Developments and Trends in Undeclared Work within the Sharing/Collaborative Economy. EPUW, 2017

New Developments and Trends in Undeclared Work within the Sharing/Collaborative Economy

Jason Heyes and Kirsty Newsome

November, 2017

European Platform Undeclared Work

ec.europa.eu 

Under-declaring work, falsely declaring work: under-declared employment in the European Union. EPUW, 2017

Under-declaring work, falsely declaring work: under-declared employment in the European Union

Colin C Williams and Ioana A Horodnic

University of Sheffield.

European Platform Undeclared Work

September, 2017

ec.europa.eu 

Obstacles to tackling undeclared work at the cross-border and national levels, bilateral and national agreements, and complaint reporting tools. EPUW, 2018

2018 European Platform Undeclared Work Survey Report: obstacles to tackling undeclared work at the cross-border and national levels, bilateral and national agreements, and complaint reporting tools.

Colin C Williams and Ioana A Horodnic, University of Sheffield.

European Platform Undeclared Work

May, 2018.

ec.europa.eu 

Factsheet on Undeclared Work – SPAIN. EC, 2017

European Commission 

2017

https://ec.europa.eu

Other sources

Studies and researches that go through with the data and indicators related to the underground economy, fraud and underdeclared work

Focus on Spanish Society, September 2019. FUNCAS

Public opinion trends- Higher public dissatisfaction with politics than with economics

FUNCAS

September, 2019

www.funcas.es 

Shadow Economies Around the World: What Did We Learn Over the Last 20 Years. IMF, 2018

 IMF Working Paper

African Department

Shadow Economies Around the World: What Did We Learn Over the Last 20 Years?

Prepared by Leandro Medina and Friedrich Schneider

Authorized for distribution by Annalisa Fedelino

January 2018

Copyright 2018 International Monetary Fund

www.imf.org 

Reducing the Shadow Economy through Electronic Payments. EY, 2016

Reducing the Shadow Economy through Electronic Payments. EY,  2016.

www.ey.com 

The Shadow Economy, 2013

FRIEDRICH SCHNEIDER & COLIN C. WILLIAMS 

The Institute of Economic Affairs (UK)

2013

www.iea.org.uk 

Non-Observed Economy in National Accounts. Survey of Country Practices. UN, 2008.

United Nations Economic Commission for Europe

United Nations

2008

All rights reserved 

www.unece.org 

Fraud Triangle Theory and Fraud Diamond Theory. Universiti Sultan Zainal Abidin, 2015

Fraud Triangle Theory and Fraud Diamond Theory: Understanding the Convergent and Divergent for Future Research

European Journal of Business and Management www.iiste.org

ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online)

Vol.7, No.28, 2015 

Rabi’u Abdullahi Noorhayati Mansor Muhammad Shahir Nuhu 

Universiti Sultan Zainal Abidin, Malaysia 

Fraud Triangle Theory and Fraud Diamond Theory. 

www.iiste.org

Fraud and Corruption. European Court of Auditors, 2019

Fraud and Corruption. Ethics and Integrity. Journal, nº2, 2019.

European Court of Auditors

2019

www.eca.europa.eu 

Global profiles of the fraudster: Technology enables and weak controls fuel the fraud. KPMG, 2016

Global profiles of the fraudster: Technology enables and weak controls fuel the fraud.

KPMG International Cooperative (“KPMG International”)

Petrus Marais &Phillip Ostwald

May 2016

Available for free download at the KPMG site: www.kpmg.com/