{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,19]],"date-time":"2026-02-19T14:27:30Z","timestamp":1771511250532,"version":"3.50.1"},"reference-count":141,"publisher":"Springer Science and Business Media LLC","issue":"2","license":[{"start":{"date-parts":[[2022,6,23]],"date-time":"2022-06-23T00:00:00Z","timestamp":1655942400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"},{"start":{"date-parts":[[2022,6,23]],"date-time":"2022-06-23T00:00:00Z","timestamp":1655942400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":["AI & Soc"],"published-print":{"date-parts":[[2024,4]]},"DOI":"10.1007\/s00146-022-01490-3","type":"journal-article","created":{"date-parts":[[2022,6,23]],"date-time":"2022-06-23T05:02:35Z","timestamp":1655960555000},"page":"597-616","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":6,"title":["What do we really know about the drivers of undeclared work? An evaluation of the current state of affairs using machine learning"],"prefix":"10.1007","volume":"39","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-5383-1735","authenticated-orcid":false,"given":"Josip","family":"Franic","sequence":"first","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2022,6,23]]},"reference":[{"issue":"2","key":"1490_CR1","doi-asserted-by":"publisher","first-page":"323","DOI":"10.1016\/0047-2727(72)90010-2","volume":"1","author":"MG Allingham","year":"1972","unstructured":"Allingham MG, Sandmo A (1972) Income tax evasion: a theoretical analysis. J Public Econ 1(2):323\u2013338","journal-title":"J Public Econ"},{"issue":"2006","key":"1490_CR2","doi-asserted-by":"publisher","first-page":"224","DOI":"10.1016\/j.joep.2005.09.002","volume":"27","author":"J Alm","year":"2006","unstructured":"Alm J, Torgler B (2006) Culture differences and tax morale in the United States and in Europe. J Econ Psychol 27(2006):224\u2013246","journal-title":"J Econ Psychol"},{"issue":"4","key":"1490_CR3","doi-asserted-by":"publisher","first-page":"577","DOI":"10.1016\/j.joep.2010.03.018","volume":"31","author":"J Alm","year":"2010","unstructured":"Alm J, Cherry T, Jones M, McKee M (2010) Taxpayer information assistance services and tax compliance behavior. J Econ Psychol 31(4):577\u2013586","journal-title":"J Econ Psychol"},{"issue":"3","key":"1490_CR4","doi-asserted-by":"publisher","first-page":"725","DOI":"10.1002\/soej.12106","volume":"82","author":"J Alm","year":"2016","unstructured":"Alm J, Clark J, Leibel K (2016) Enforcement, socioeconomic diversity, and tax filing compliance in the United States. South Econ J 82(3):725\u2013747","journal-title":"South Econ J"},{"issue":"4","key":"1490_CR5","doi-asserted-by":"publisher","first-page":"587","DOI":"10.1111\/1475-5890.12111","volume":"38","author":"J Alm","year":"2017","unstructured":"Alm J, Bloomquist KM, McKee M (2017) When you know your neighbour pays taxes: information, peer effects and tax compliance. Fisc Stud 38(4):587\u2013613","journal-title":"Fisc Stud"},{"issue":"14","key":"1490_CR6","doi-asserted-by":"publisher","first-page":"1653","DOI":"10.4236\/me.2016.714145","volume":"07","author":"B Ameyaw","year":"2016","unstructured":"Ameyaw B, Dzaka D (2016) Determinants of tax evasion: empirical evidence from Ghana. Mod Econ 07(14):1653\u20131664","journal-title":"Mod Econ"},{"issue":"1","key":"1490_CR7","first-page":"9","volume":"13","author":"S Annis","year":"1989","unstructured":"Annis S, Franks J (1989) The idea, ideology, and economics of the informal sector; the case of Peru. Grassroots Dev 13(1):9\u201323","journal-title":"Grassroots Dev"},{"issue":"1","key":"1490_CR8","doi-asserted-by":"publisher","first-page":"271","DOI":"10.1007\/s11205-019-02243-4","volume":"149","author":"L Arendt","year":"2020","unstructured":"Arendt L, Grabowski W, Kukulak-Dolata I (2020) County-level patterns of undeclared work: An empirical analysis of a highly diversified region in the European Union. Soc Indic Res 149(1):271\u2013295","journal-title":"Soc Indic Res"},{"key":"1490_CR9","doi-asserted-by":"publisher","first-page":"685","DOI":"10.1146\/annurev-economics-080217-053433","volume":"11","author":"S Athey","year":"2019","unstructured":"Athey S, Imbens GW (2019) Machine learning methods that economists should know about. Annu Rev Econ 11:685\u2013725","journal-title":"Annu Rev Econ"},{"issue":"6","key":"1490_CR10","doi-asserted-by":"publisher","first-page":"724","DOI":"10.1007\/s10797-011-9174-z","volume":"18","author":"G Barone","year":"2011","unstructured":"Barone G, Mocetti S (2011) Tax morale and public spending inefficiency. Int Tax Public Financ 18(6):724\u2013749","journal-title":"Int Tax Public Financ"},{"issue":"4","key":"1490_CR11","doi-asserted-by":"publisher","first-page":"1","DOI":"10.3390\/rel7040037","volume":"7","author":"S Benk","year":"2016","unstructured":"Benk S, Budak T, Y\u00fczba B, Mohdali R (2016) The impact of religiosity on tax compliance among Turkish self-employed taxpayers. Religions 7(4):1\u201310","journal-title":"Religions"},{"key":"1490_CR12","unstructured":"B\u00edr\u00f3 A, Prinz D, S\u00e1ndor L (2020) Tax evasion and the minimum wage: evidence from Hungary, CERS-IE Working Papers, No. CERS-IE WP\u20142020\/43. Hungarian Academy of Sciences, Institute of Economics, Centre for Economic and Regional Studies. https:\/\/scholar.harvard.edu\/files\/dprinz\/files\/double_minimum_wage_draft_february2020.pdf. Accessed 1 Dec 2021"},{"key":"1490_CR13","first-page":"97","volume-title":"Developing alternative frameworks for explaining tax compliance","author":"C Blackwell","year":"2010","unstructured":"Blackwell C (2010) Meta-analysis of incentive effects in tax compliance experiments. In: Alm J, Martinez-Vazquez J, Torgler B (eds) Developing alternative frameworks for explaining tax compliance. Routledge, London, pp 97\u2013112"},{"key":"1490_CR14","unstructured":"Bloomquist KM (2003) Tax evasion, income inequality and opportunity costs of tax compliance. In: Proceedings of the annual conference on taxation and minutes of the annual meeting of the National Tax Association, vol 96(2003), 91\u2013104"},{"issue":"3","key":"1490_CR15","doi-asserted-by":"publisher","first-page":"451","DOI":"10.1007\/s10551-012-1390-7","volume":"115","author":"DD Bobek","year":"2013","unstructured":"Bobek DD, Hageman AM, Kelliher CF (2013) Analyzing the role of social norms in tax compliance behavior. J Bus Ethics 115(3):451\u2013468","journal-title":"J Bus Ethics"},{"issue":"1","key":"1490_CR16","doi-asserted-by":"publisher","first-page":"53","DOI":"10.2308\/atax-50341","volume":"35","author":"JP Boone","year":"2013","unstructured":"Boone JP, Khurana IK, Raman KK (2013) Religiosity and tax avoidance. J Am Tax Assoc 35(1):53\u201384","journal-title":"J Am Tax Assoc"},{"issue":"4","key":"1490_CR17","doi-asserted-by":"publisher","first-page":"588","DOI":"10.1002\/bimj.201300226","volume":"56","author":"AL Boulesteix","year":"2014","unstructured":"Boulesteix AL, Schmid M (2014) Machine learning versus statistical modeling. Biom J 56(4):588\u2013593","journal-title":"Biom J"},{"key":"1490_CR18","doi-asserted-by":"publisher","first-page":"5","DOI":"10.1023\/A:1010933404324","volume":"45","author":"L Breiman","year":"2001","unstructured":"Breiman L (2001) Random forests. Mach Learn 45:5\u201332","journal-title":"Mach Learn"},{"key":"1490_CR19","volume-title":"The informal economy; studies in advanced and less developed countries","author":"M Castells","year":"1989","unstructured":"Castells M, Portes A (1989) World underneath: the origins, dynamics, and effects of the informal economy. In: Portes A, Castells M, Benton LA (eds) The informal economy; studies in advanced and less developed countries. The Johns Hopkins University Press, Baltimore"},{"key":"1490_CR20","volume-title":"Mainstreaming informal employment and gender in poverty reduction: a handbook for policy-makers and other stakeholders","author":"MA Chen","year":"2004","unstructured":"Chen MA, Vanek J, Carr M (2004) Mainstreaming informal employment and gender in poverty reduction: a handbook for policy-makers and other stakeholders. The Commonwealth Secretariat, London, United Kingdom"},{"key":"1490_CR21","unstructured":"Chen MA (2012) The informal economy: definitions, theories and policies. WIEGO working paper no. 1. WIEGO"},{"key":"1490_CR22","unstructured":"Christie E, Holzner M (2006) What explains tax evasion? An empirical assessment based on European data. wiiw working papers. https:\/\/wiiw.ac.at\/what-explains-tax-evasion-an-empirical-assessment-based-on-european-data-dlp-540.pdf. Accessed 1 Dec 2021"},{"issue":"3","key":"1490_CR23","doi-asserted-by":"publisher","first-page":"363","DOI":"10.2307\/1924181","volume":"65","author":"CT Clotfelter","year":"1983","unstructured":"Clotfelter CT (1983) Tax evasion and tax rates: an analysis of individual returns. Rev Econ Stat 65(3):363\u2013373","journal-title":"Rev Econ Stat"},{"issue":"10","key":"1490_CR26","first-page":"2458","volume":"5","author":"R Dabare","year":"2018","unstructured":"Dabare R, Wai Wong K, Koutsakis P, Fairuz Shiratuddin M (2018) A study of the effect of dropout on imbalanced data classification using deep neural networks. J Multidiscip Eng Sci Technol (JMEST) 5(10):2458\u20139403","journal-title":"J Multidiscip Eng Sci Technol (JMEST)"},{"key":"1490_CR27","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-5842.2006.00797.x","volume-title":"Planet of slums","author":"M Davis","year":"2006","unstructured":"Davis M (2006) Planet of slums. Verso"},{"key":"1490_CR28","volume-title":"The other path; the invisible revolution in the third world","author":"H de Soto","year":"1989","unstructured":"de Soto H (1989) The other path; the invisible revolution in the third world. Harper and Row, New York"},{"issue":"3","key":"1490_CR29","doi-asserted-by":"publisher","first-page":"1007","DOI":"10.1007\/s11135-020-01037-y","volume":"55","author":"G Di Franco","year":"2021","unstructured":"Di Franco G, Santurro M (2021) Machine learning, artificial neural networks and social research. Qual Quant 55(3):1007\u20131025","journal-title":"Qual Quant"},{"issue":"6","key":"1490_CR30","doi-asserted-by":"publisher","first-page":"773","DOI":"10.1007\/s10797-008-9089-5","volume":"16","author":"A Dreher","year":"2009","unstructured":"Dreher A, Kotsogiannis C, McCorriston S (2009) How do institutions affect corruption and the shadow economy? Int Tax Public Financ 16(6):773\u2013796","journal-title":"Int Tax Public Financ"},{"issue":"2","key":"1490_CR31","first-page":"93","volume":"17","author":"M Dularif","year":"2019","unstructured":"Dularif M, Sutrisno T, Nurkholis, & Saraswati, E. (2019) Is deterrence approach effective in combating tax evasion? A meta-analysis. Probl Perspect Manag 17(2):93\u2013113","journal-title":"Probl Perspect Manag"},{"issue":"3","key":"1490_CR32","doi-asserted-by":"publisher","first-page":"547","DOI":"10.1007\/s10663-018-9403-0","volume":"46","author":"P Elek","year":"2019","unstructured":"Elek P, K\u00f6ll\u0151 J (2019) Eliciting permanent and transitory undeclared work from matched administrative and survey data. Empirica 46(3):547\u2013576","journal-title":"Empirica"},{"issue":"March","key":"1490_CR33","doi-asserted-by":"publisher","DOI":"10.1016\/j.joep.2020.102314","volume":"81","author":"C Engel","year":"2020","unstructured":"Engel C, Mittone L, Morreale A (2020) Tax morale and fairness in conflict an experiment. J Econ Psychol 81(March):102314","journal-title":"J Econ Psychol"},{"key":"1490_CR34","unstructured":"ESS (2021) European Social Survey, ESS9\u20132018. http:\/\/nesstar.ess.nsd.uib.no\/webview\/index.jsp?v=2&submode=variable&study=http%3A%2F%2F129.177.90.83%3A-1%2Fobj%2FfStudy%2FESS9e03.1&gs=undefined&variable=http%3A%2F%2F129.177.90.83%3A80%2Fobj%2FfVariable%2FESS9e03.1_V10&mode=documentation&top=yes. Accessed 1 Dec 2021"},{"key":"1490_CR25","unstructured":"European Commission (1998) Communication from the Commission on undeclared work (COM(1998) 219 Final)"},{"key":"1490_CR24","unstructured":"European Commission (2020) Special Eurobarometer 498. Undeclared work in the European Union. https:\/\/ec.europa.eu\/commfrontoffice\/publicopinion\/index.cfm\/Survey\/getSurveyDetail\/instruments\/SPECIAL\/surveyKy\/2250. Accessed 1 Dec 2021"},{"key":"1490_CR35","unstructured":"European Commission (2019) Standard Eurobarometer 91. Public opinion in the European Union"},{"key":"1490_CR36","unstructured":"Eurostat (2021a) Implicit tax rate on labour. https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/implicit-tax-rates.xlsx. Accessed 1 Dec 2021"},{"key":"1490_CR37","unstructured":"Eurostat (2021b) Inequality of income distribution. https:\/\/ec.europa.eu\/eurostat\/databrowser\/view\/tespm151\/default\/table?lang=en. Accessed 1 Dec 2021"},{"key":"1490_CR38","unstructured":"Eurostat (2021c) Relative median income ratio (65\u00a0+). https:\/\/appsso.eurostat.ec.europa.eu\/nui\/show.do?dataset=ilc_pnp2&lang=en. Accessed 1 Dec 2021"},{"key":"1490_CR39","unstructured":"Eurostat (2021d) Unemployment by sex and age\u2014annual data. https:\/\/appsso.eurostat.ec.europa.eu\/nui\/show.do?dataset=une_rt_a&lang=en. Accessed 1 Dec 2021"},{"key":"1490_CR40","unstructured":"EVS (2021) European values study. https:\/\/www.atlasofeuropeanvalues.eu\/maptool.html. Accessed 1 Dec 2021"},{"key":"1490_CR41","unstructured":"Fegatilli E (2009) Undeclared work in the European Union. What can we learn from an European survey? Centre de Recherche En Economie Publique et de La Population, CREPP working paper 2009-02"},{"issue":"1","key":"1490_CR42","doi-asserted-by":"publisher","first-page":"102","DOI":"10.1111\/j.1467-9930.2007.00248.x","volume":"29","author":"LP Feld","year":"2007","unstructured":"Feld LP, Frey BS (2007) Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation. Law Policy 29(1):102\u2013120","journal-title":"Law Policy"},{"issue":"1","key":"1490_CR43","doi-asserted-by":"publisher","first-page":"78","DOI":"10.1007\/s10797-011-9196-6","volume":"19","author":"LP Feld","year":"2012","unstructured":"Feld LP, Larsen C (2012) Self-perceptions, government policies and tax compliance in Germany. Int Tax Public Financ 19(1):78\u2013103","journal-title":"Int Tax Public Financ"},{"key":"1490_CR44","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-319-98074-4","volume-title":"Learning from imbalanced data sets","author":"A Fern\u00e1ndez Hilario","year":"2018","unstructured":"Fern\u00e1ndez Hilario A, Garc\u00eda L\u00f3pez S, Galar M, Prati RC, Krawczyk B, Herrera F (2018) Learning from imbalanced data sets. Springer, Cham"},{"key":"1490_CR45","first-page":"49","volume-title":"The informal sector revisited","author":"GS Fields","year":"1990","unstructured":"Fields GS (1990) Labour market modelling and the urban informal sector: theory and evidence. In: Turnham D, Salom\u00e9 B, Schwarz A (eds) The informal sector revisited. Organisation for Economic Co-operation and Development, Paris, pp 49\u201369"},{"issue":"4","key":"1490_CR46","doi-asserted-by":"publisher","first-page":"367","DOI":"10.1007\/s10602-019-09287-1","volume":"30","author":"A Forteza","year":"2019","unstructured":"Forteza A, Noboa C (2019) Perceptions of institutional quality and justification of tax evasion. Const Polit Econ 30(4):367\u2013382","journal-title":"Const Polit Econ"},{"issue":"3","key":"1490_CR47","doi-asserted-by":"publisher","first-page":"366","DOI":"10.1177\/1035304619848650","volume":"30","author":"J Franic","year":"2019","unstructured":"Franic J (2019) Explaining workers\u2019 role in illegitimate wage underreporting practice: Evidence from the European Union. Econ Labour Relat Rev 30(3):366\u2013381","journal-title":"Econ Labour Relat Rev"},{"issue":"2","key":"1490_CR48","doi-asserted-by":"publisher","first-page":"250","DOI":"10.1080\/14631377.2019.1640984","volume":"32","author":"J Franic","year":"2020","unstructured":"Franic J (2020a) Repression, voluntary compliance and undeclared work in a transition setting: some evidence from Poland. Post Communist Econ 32(2):250\u2013266","journal-title":"Post Communist Econ"},{"issue":"1","key":"1490_CR49","first-page":"957","volume":"33","author":"J Franic","year":"2020","unstructured":"Franic J (2020b) Dissecting the illicit practice of wage underreporting: some evidence from Croatia. Econ Res 33(1):957\u2013973","journal-title":"Econ Res"},{"issue":"2","key":"1490_CR50","first-page":"94","volume":"11","author":"J Franic","year":"2020","unstructured":"Franic J (2020c) Why workers engage in quasi-formal employment? Some lessons from Croatia. East J Eur Stud 11(2):94\u2013112","journal-title":"East J Eur Stud"},{"issue":"1","key":"1490_CR51","doi-asserted-by":"publisher","first-page":"37","DOI":"10.1108\/ER-02-2021-0073","volume":"44","author":"J Franic","year":"2021","unstructured":"Franic J, Cichocki S (2021) Envelope wages as a new normal? Exploring the supply side of quasi-formal employment in the EU. Empl Relat 44(1):37\u201353. https:\/\/doi.org\/10.1108\/ER-02-2021-0073","journal-title":"Empl Relat"},{"key":"1490_CR68","unstructured":"Fraser Institute (2021) Economic freedom of the world. https:\/\/www.fraserinstitute.org\/economic-freedom\/approach. Accessed 1 Dec 2021"},{"issue":"1","key":"1490_CR52","doi-asserted-by":"publisher","first-page":"136","DOI":"10.1016\/j.jce.2006.10.006","volume":"35","author":"BS Frey","year":"2007","unstructured":"Frey BS, Torgler B (2007) Tax morale and conditional cooperation. J Comp Econ 35(1):136\u2013159","journal-title":"J Comp Econ"},{"key":"1490_CR53","volume-title":"Peddlers and princes","author":"C Geertz","year":"1963","unstructured":"Geertz C (1963) Peddlers and princes. The University of Chicago Press, Chicago"},{"key":"1490_CR54","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-030-56485-8","volume-title":"Random forests with R. In Use R!","author":"R Genuer","year":"2020","unstructured":"Genuer R, Poggi J-M (2020) Random forests with R. In Use R! Springer, Berlin"},{"key":"1490_CR55","doi-asserted-by":"publisher","first-page":"785","DOI":"10.1007\/978-3-030-50888-3_30","volume-title":"The Palgrave handbook of comparative economics","author":"K G\u00ebrxhani","year":"2021","unstructured":"G\u00ebrxhani K, Wintrobe R (2021) Understanding tax evasion: combining the public choice and new institutionalist perspectives. In: Douarin E, Havrylyshyn O (eds) The Palgrave handbook of comparative economics. Palgrave Macmillan, Cham, pp 785\u2013810"},{"key":"1490_CR56","doi-asserted-by":"publisher","first-page":"709","DOI":"10.1016\/j.eneco.2019.05.006","volume":"81","author":"H Ghoddusi","year":"2019","unstructured":"Ghoddusi H, Creamer GG, Rafizadeh N (2019) Machine learning in energy economics and finance: a review. Energy Econ 81:709\u2013727","journal-title":"Energy Econ"},{"issue":"58","key":"1490_CR57","doi-asserted-by":"publisher","first-page":"5828","DOI":"10.1080\/00036846.2017.1343452","volume":"49","author":"RK Goel","year":"2017","unstructured":"Goel RK, Saunoris JW (2017) Unemployment and international shadow economy: gender differences. Appl Econ 49(58):5828\u20135840","journal-title":"Appl Econ"},{"key":"1490_CR58","unstructured":"Gregorio, C. De, & Giordano, A. (2016). The heterogeneity of undeclared work in Italy: some results from the statistical integration of survey and administrative sources. Istituto nazionale di statistica."},{"issue":"1","key":"1490_CR59","doi-asserted-by":"publisher","first-page":"395","DOI":"10.1146\/annurev-polisci-053119-015921","volume":"24","author":"J Grimmer","year":"2021","unstructured":"Grimmer J, Roberts ME, Stewart BM (2021) Machine learning for social science: an agnostic approach. Annu Rev Polit Sci 24(1):395\u2013419","journal-title":"Annu Rev Polit Sci"},{"issue":"1","key":"1490_CR60","doi-asserted-by":"publisher","first-page":"61","DOI":"10.1017\/S0022278X00008089","volume":"2","author":"K Hart","year":"1973","unstructured":"Hart K (1973) Informal income opportunities and urban employment in Ghana. J Mod Afr Stud 2(1):61\u201389","journal-title":"J Mod Afr Stud"},{"key":"1490_CR61","doi-asserted-by":"publisher","DOI":"10.1007\/978-1-4614-4714-6","volume-title":"The elements of statistical learning: data mining, inference, and prediction","author":"T Hastie","year":"2008","unstructured":"Hastie T, Tibshirani R, Friedman J (2008) The elements of statistical learning: data mining, inference, and prediction. Springer, Berlin. https:\/\/doi.org\/10.1007\/978-1-4614-4714-6"},{"key":"1490_CR62","unstructured":"HMRC (2018) Measuring tax gaps 2018 edition: Tax gaps estimates for 2016\u201317. https:\/\/assets.publishing.service.gov.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/715742\/HMRC-measuring-tax-gaps-2018.pdf. Accessed 1 Dec 2021"},{"key":"1490_CR63","doi-asserted-by":"publisher","first-page":"63","DOI":"10.1016\/j.joep.2017.06.005","volume":"62","author":"E Hofmann","year":"2017","unstructured":"Hofmann E, Voracek M, Bock C, Kirchler E (2017) Tax compliance across sociodemographic categories: meta-analyses of survey studies in 111 countries. J Econ Psychol 62:63\u201371","journal-title":"J Econ Psychol"},{"issue":"0","key":"1490_CR64","first-page":"1","volume":"0","author":"IA Horodnic","year":"2019","unstructured":"Horodnic IA, Williams CC (2019) Tackling undeclared work in the European Union: beyond the rational economic actor approach. Policy Stud 0(0):1\u201335","journal-title":"Policy Stud"},{"key":"1490_CR65","volume-title":"Employment, incomes and equality; a strategy for increasing productive employment in Kenya","author":"ILO","year":"1972","unstructured":"ILO (1972) Employment, incomes and equality; a strategy for increasing productive employment in Kenya. International Labour Organization, Geneva"},{"key":"1490_CR66","unstructured":"ILO (1993) Statistics of employment in the informal sector. In: Fifteenth international conference of labour statisticians (fifteenth international conference of labour statisticians). International Labour Organization"},{"key":"1490_CR67","unstructured":"ILO (2002) Decent work and informal economy. In: International labour conference report. International Labour Organization"},{"key":"1490_CR69","unstructured":"IRS (2016) Tax gap estimates for tax years 2008\u20132010. https:\/\/www.irs.gov\/pub\/newsroom\/taxgapestimatesfor2008through2010.pdf. Accessed 1 Dec 2021"},{"issue":"11","key":"1490_CR70","doi-asserted-by":"publisher","DOI":"10.1016\/j.heliyon.2020.e05449","volume":"6","author":"A Islam","year":"2020","unstructured":"Islam A, Rashid MHU, Hossain SZ, Hashmi R (2020) Public policies and tax evasion: evidence from SAARC countries. Heliyon 6(11):e05449","journal-title":"Heliyon"},{"key":"1490_CR71","doi-asserted-by":"publisher","first-page":"17","DOI":"10.1016\/j.adiac.2016.07.001","volume":"34","author":"P Jimenez","year":"2016","unstructured":"Jimenez P, Iyer GS (2016) Tax compliance in a social setting: the influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Adv Account 34:17\u201326","journal-title":"Adv Account"},{"key":"1490_CR72","doi-asserted-by":"crossref","unstructured":"Johnson JM, Khoshgoftaar TM (2019) Survey on deep learning with class imbalance. J Big Data 6(1):27","DOI":"10.1186\/s40537-019-0192-5"},{"key":"1490_CR73","doi-asserted-by":"crossref","unstructured":"Kassa ET (2021) Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. J Innov Entrep 10(1):8","DOI":"10.1186\/s13731-020-00142-4"},{"key":"1490_CR74","unstructured":"Katnic M, Williams CC (2018) Diagnostic report on undeclared work in Montenegro. https:\/\/www.esap.online\/download\/docs\/ESAP_Diagnosticreportonundeclaredwork_ME.PDF\/17aab8c11ceb44e4addb1dc44108ecc2.pdf"},{"issue":"4","key":"1490_CR75","first-page":"36","volume":"11","author":"A Kayaoglu","year":"2017","unstructured":"Kayaoglu A, Williams CC (2017) Beyond the declared\/undeclared economy dualism: evaluating individual and country level variations in the prevalence of under-declared employment. J Econ Manag Perspect 11(4):36\u201347","journal-title":"J Econ Manag Perspect"},{"issue":"3","key":"1490_CR76","doi-asserted-by":"publisher","first-page":"101052","DOI":"10.1016\/j.jwb.2019.101052","volume":"55","author":"DM Kemme","year":"2020","unstructured":"Kemme DM, Parikh B, Steigner T (2020) Tax morale and international tax evasion. J World Bus 55(3):101052","journal-title":"J World Bus"},{"issue":"2","key":"1490_CR77","doi-asserted-by":"publisher","first-page":"328","DOI":"10.1108\/JFC-09-2014-0041","volume":"23","author":"H Khlif","year":"2016","unstructured":"Khlif H, Guidara A, Hussainey K (2016) Sustainability level, corruption and tax evasion: a cross-country analysis. J Financ Crime 23(2):328\u2013348","journal-title":"J Financ Crime"},{"key":"1490_CR78","doi-asserted-by":"publisher","first-page":"169","DOI":"10.1016\/j.joep.2012.09.010","volume":"34","author":"C Kogler","year":"2013","unstructured":"Kogler C, Batrancea L, Nichita A, Pantya J, Belianin A, Kirchler E (2013) Trust and power as determinants of tax compliance: testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. J Econ Psychol 34:169\u2013180","journal-title":"J Econ Psychol"},{"issue":"2","key":"1490_CR79","doi-asserted-by":"publisher","first-page":"125","DOI":"10.1007\/s10101-015-0158-9","volume":"16","author":"C Kogler","year":"2015","unstructured":"Kogler C, Muehlbacher S, Kirchler E (2015) Testing the \u201cslippery slope framework\u201d among self-employed taxpayers. Econ Gov 16(2):125\u2013142","journal-title":"Econ Gov"},{"issue":"1","key":"1490_CR80","doi-asserted-by":"publisher","first-page":"405","DOI":"10.1111\/ecin.12021","volume":"52","author":"Z Kuehn","year":"2014","unstructured":"Kuehn Z (2014) Tax rates, governance, and the informal economy in high-income countries. Econ Inq 52(1):405\u2013430","journal-title":"Econ Inq"},{"issue":"4","key":"1490_CR81","doi-asserted-by":"publisher","first-page":"441","DOI":"10.1016\/j.ejpoleco.2010.06.003","volume":"26","author":"I Lago-Pe\u00f1as","year":"2010","unstructured":"Lago-Pe\u00f1as I, Lago-Pe\u00f1as S (2010) The determinants of tax morale in comparative perspective: evidence from European countries. Eur J Polit Econ 26(4):441\u2013453","journal-title":"Eur J Polit Econ"},{"issue":"2","key":"1490_CR82","doi-asserted-by":"publisher","first-page":"139","DOI":"10.1111\/j.1467-9957.1954.tb00021.x","volume":"22","author":"WA Lewis","year":"1954","unstructured":"Lewis WA (1954) Economic development with unlimited supplies of labour. Manch Sch Econ Soc Stud 22(2):139\u2013191","journal-title":"Manch Sch Econ Soc Stud"},{"key":"1490_CR83","doi-asserted-by":"crossref","unstructured":"Li D, Bledso JR, Zeng Y, Liu W, Hu Y, Bi K, Liang A, Li S (2020) A deep learning diagnostic platform for diffuse large B-cell lymphoma with high accuracy across multiple hospitals. Nat Commun 11(1):6004","DOI":"10.1038\/s41467-020-19817-3"},{"issue":"2","key":"1490_CR84","doi-asserted-by":"publisher","first-page":"346","DOI":"10.1111\/1468-0106.12110","volume":"20","author":"L Li","year":"2015","unstructured":"Li L, Ma G (2015) Government size and tax evasion: evidence from China. Pac Econ Rev 20(2):346\u2013364","journal-title":"Pac Econ Rev"},{"key":"1490_CR85","doi-asserted-by":"crossref","unstructured":"Loayza NV, Oviedo AM, Serv\u00e9n L (2005) The impact of regulation on growth and informality: cross-country evidence. World Bank Policy research paper no. WPS3623. https:\/\/openknowledge.worldbank.org\/bitstream\/handle\/10986\/8222\/wps36230rev.pdf?sequence=1&isAllowed=y. Accessed 1 Dec 2021","DOI":"10.1596\/1813-9450-3623"},{"issue":"7","key":"1490_CR86","doi-asserted-by":"publisher","first-page":"1159","DOI":"10.1016\/j.worlddev.2004.01.008","volume":"32","author":"WF Maloney","year":"2004","unstructured":"Maloney WF (2004) Informality revisited. World Dev 32(7):1159\u20131178","journal-title":"World Dev"},{"issue":"2","key":"1490_CR87","doi-asserted-by":"publisher","first-page":"116","DOI":"10.1177\/201395251400500202","volume":"5","author":"S McKay","year":"2014","unstructured":"McKay S (2014) Transnational aspects of undeclared work and the role of EU Legislation. Eur Labour Law J 5(2):116\u2013131","journal-title":"Eur Labour Law J"},{"key":"1490_CR88","volume-title":"Machine learning","author":"TM Mitchell","year":"1997","unstructured":"Mitchell TM (1997) Machine learning. McGraw-Hill, New York"},{"key":"1490_CR89","doi-asserted-by":"publisher","first-page":"27","DOI":"10.1146\/annurev-soc-073117-041106","volume":"45","author":"M Molina","year":"2019","unstructured":"Molina M, Garip F (2019) Machine learning for sociology. Ann Rev Sociol 45:27\u201345","journal-title":"Ann Rev Sociol"},{"issue":"9\/10","key":"1490_CR90","doi-asserted-by":"publisher","first-page":"1041","DOI":"10.1016\/0305-750X(78)90062-1","volume":"6","author":"CON Moser","year":"1978","unstructured":"Moser CON (1978) Informal sector or petty commodity production: dualism or dependence in urban development? World Dev 6(9\/10):1041\u20131064","journal-title":"World Dev"},{"issue":"2","key":"1490_CR91","doi-asserted-by":"publisher","first-page":"87","DOI":"10.1257\/jep.31.2.87","volume":"31","author":"S Mullainathan","year":"2017","unstructured":"Mullainathan S, Spiess J (2017) Machine learning: an applied econometric approach. J Econ Perspect 31(2):87\u2013106","journal-title":"J Econ Perspect"},{"issue":"2","key":"1490_CR92","doi-asserted-by":"publisher","first-page":"171","DOI":"10.1080\/15562948.2017.1305473","volume":"15","author":"L Palumbo","year":"2017","unstructured":"Palumbo L (2017) Exploiting for care: trafficking and abuse in domestic work in Italy. J Immigr Refug Stud 15(2):171\u2013186","journal-title":"J Immigr Refug Stud"},{"issue":"7","key":"1490_CR93","doi-asserted-by":"publisher","first-page":"851","DOI":"10.1016\/0305-750X(87)90038-6","volume":"15","author":"L Peattie","year":"1987","unstructured":"Peattie L (1987) An idea in good currency and how it grew: the informal sector. World Dev 15(7):851\u2013860","journal-title":"World Dev"},{"issue":"1","key":"1490_CR94","doi-asserted-by":"publisher","first-page":"79","DOI":"10.1111\/j.1467-8543.2008.00711.x","volume":"47","author":"B Pfau-Effinger","year":"2009","unstructured":"Pfau-Effinger B (2009) Varieties of undeclared work in European societies. Br J Ind Relat 47(1):79\u201399","journal-title":"Br J Ind Relat"},{"issue":"2","key":"1490_CR95","doi-asserted-by":"publisher","first-page":"174","DOI":"10.1108\/14757700610668985","volume":"5","author":"RD Picur","year":"2006","unstructured":"Picur RD, Riahi-Belkaoui A (2006) The impact of bureaucracy, corruption and tax compliance. Rev Acc Financ 5(2):174\u2013180","journal-title":"Rev Acc Financ"},{"issue":"1\u20132","key":"1490_CR96","doi-asserted-by":"publisher","first-page":"161","DOI":"10.1007\/BF00130416","volume":"88","author":"WW Pommerehne","year":"1996","unstructured":"Pommerehne WW (1996) Tax rates, tax administration and income tax evasion in Switzerland. Public Choice 88(1\u20132):161\u2013170","journal-title":"Public Choice"},{"key":"1490_CR97","doi-asserted-by":"publisher","first-page":"520","DOI":"10.1016\/S2212-5671(16)30294-5","volume":"39","author":"ME Popescu","year":"2016","unstructured":"Popescu ME, Cristescu A, Stanila L, Vasilescu MD (2016) Determinants of undeclared work in the EU member states. Procedia Econ Financ 39:520\u2013525","journal-title":"Procedia Econ Financ"},{"issue":"10","key":"1490_CR98","doi-asserted-by":"publisher","first-page":"3518","DOI":"10.3390\/su10103518","volume":"10","author":"GH Popescu","year":"2018","unstructured":"Popescu GH, Davidescu AAM, Huidumac C (2018) Researching the main causes of the romanian shadow economy at the micro and macro levels: Implications for sustainable development. Sustainability (switzerland) 10(10):3518","journal-title":"Sustainability (switzerland)"},{"issue":"1","key":"1490_CR99","doi-asserted-by":"publisher","first-page":"30","DOI":"10.1086\/228705","volume":"93","author":"A Portes","year":"1987","unstructured":"Portes A, Sassen-Koob S (1987) Making it underground: comparative material on the informal sector in western market economies. Am J Sociol 93(1):30\u201361","journal-title":"Am J Sociol"},{"issue":"4","key":"1490_CR100","doi-asserted-by":"publisher","first-page":"417","DOI":"10.1002\/ajim.20781","volume":"53","author":"V Porth\u00e9","year":"2010","unstructured":"Porth\u00e9 V, Ahonen E, V\u00e1zquez ML, Pope C, Agudelo AA, Garc\u00eda AM, Amable M, Benavides FG, Benach J (2010) Extending a model of precarious employment: a qualitative study of immigrant workers in Spain. Am J Ind Med 53(4):417\u2013424","journal-title":"Am J Ind Med"},{"issue":"4","key":"1490_CR101","doi-asserted-by":"publisher","first-page":"501","DOI":"10.1016\/0305-750X(94)90107-4","volume":"22","author":"CA Rakowski","year":"1994","unstructured":"Rakowski CA (1994) Convergence and divergence in the informal sector debate: a focus on Latin America, 1984\u201392. World Dev 22(4):501\u2013516","journal-title":"World Dev"},{"key":"1490_CR102","doi-asserted-by":"publisher","first-page":"89","DOI":"10.1108\/S1058-749720210000029007","volume":"29","author":"HU Rashid","year":"2021","unstructured":"Rashid HU, Buhayan SA, Masud AK, Sawyer A (2021) Impact of governance quality and religiosity on tax evasion: evidence from OECD countries. Adv Tax 29:89\u2013110","journal-title":"Adv Tax"},{"key":"1490_CR103","unstructured":"Rei D, Bhattacharya M (2008) The impact of institutions and policy on informal economy in developing countries. An econometric exploration. Working paper no. 84. International Labour Organization (ILO)"},{"issue":"2","key":"1490_CR104","doi-asserted-by":"publisher","first-page":"135","DOI":"10.1016\/j.intaccaudtax.2004.09.001","volume":"13","author":"A Riahi-Belkaoui","year":"2004","unstructured":"Riahi-Belkaoui A (2004) Relationship between tax compliance internationally and selected determinants of tax morale. J Int Account Audit Tax 13(2):135\u2013143","journal-title":"J Int Account Audit Tax"},{"issue":"2","key":"1490_CR105","doi-asserted-by":"publisher","first-page":"150","DOI":"10.1016\/j.intaccaudtax.2006.08.005","volume":"15","author":"G Richardson","year":"2006","unstructured":"Richardson G (2006) Determinants of tax evasion: a cross-country investigation. J Int Account Audit Tax 15(2):150\u2013169","journal-title":"J Int Account Audit Tax"},{"issue":"3","key":"1490_CR106","doi-asserted-by":"publisher","first-page":"476","DOI":"10.1111\/1468-2427.12774","volume":"43","author":"P Rodgers","year":"2019","unstructured":"Rodgers P, Shahid MS, Williams CC (2019) Reconceptualizing informal work practices: some observations from an ethnic minority community in urban UK. Int J Urban Reg Res 43(3):476\u2013496","journal-title":"Int J Urban Reg Res"},{"key":"1490_CR107","unstructured":"Rodrigues MJS (2020). Power and trust as determinants of tax compliance. The slippery slope framework applied to Portugal and Switzerland. Master thesis. Lisbon School of Economics and Management"},{"key":"1490_CR108","unstructured":"Round J (2009) The boundaries between informal and formal work. Beyond Current Horizons project. http:\/\/www.beyondcurrenthorizons.org.uk\/wp-content\/uploads\/final_roundjohn_informalformaleconomies20090116.pdf. Accessed 1 Dec 2021"},{"issue":"1","key":"1490_CR109","first-page":"69","volume":"114","author":"SV Sethuraman","year":"1976","unstructured":"Sethuraman SV (1976) The urban informal sector: concept, measurement and policy. Int Labour Rev 114(1):69\u201381","journal-title":"Int Labour Rev"},{"issue":"19","key":"1490_CR110","doi-asserted-by":"publisher","first-page":"1","DOI":"10.3390\/su12198025","volume":"12","author":"WE Shafer","year":"2020","unstructured":"Shafer WE, Wang Z, Hsieh TS (2020) Support for economic inequality and tax evasion. Sustainability 12(19):1\u201318","journal-title":"Sustainability"},{"issue":"2","key":"1490_CR111","doi-asserted-by":"publisher","first-page":"657","DOI":"10.3390\/rel6020657","volume":"6","author":"W Strielkowski","year":"2015","unstructured":"Strielkowski W, \u010c\u00e1belkov\u00e1 I (2015) Religion, culture, and tax evasion: evidence from the Czech Republic. Religions 6(2):657\u2013669","journal-title":"Religions"},{"issue":"9\/10","key":"1490_CR112","doi-asserted-by":"publisher","first-page":"1065","DOI":"10.1016\/0305-750X(78)90063-3","volume":"6","author":"VE Tokman","year":"1978","unstructured":"Tokman VE (1978) An exploration into the nature of informal\u2014formal sector relationship. World Dev 6(9\/10):1065\u20131075","journal-title":"World Dev"},{"key":"1490_CR113","unstructured":"Torgler B (2004) Tax morale, trust and corruption: empirical evidence from transition countries. Center for Research in Economics, Management and the Arts, Working paper no. 2004\u201305"},{"key":"1490_CR114","unstructured":"Transparency International (2021) Corruption perceptions index. https:\/\/www.transparency.org\/en\/cpi\/2019\/index\/nzl. Accessed 1 Dec 2021"},{"key":"1490_CR115","doi-asserted-by":"publisher","first-page":"1383","DOI":"10.1007\/s11187-020-00353-9","volume":"57","author":"G Vallanti","year":"2020","unstructured":"Vallanti G, Gianfreda G (2020) Informality, regulation and productivity: do small firms escape EPL through shadow employment? Small Bus Econ 57:1383\u20131412","journal-title":"Small Bus Econ"},{"issue":"1","key":"1490_CR116","doi-asserted-by":"publisher","first-page":"80","DOI":"10.1016\/j.joep.2009.10.005","volume":"31","author":"M van Dijke","year":"2010","unstructured":"van Dijke M, Verboon P (2010) Trust in authorities as a boundary condition to procedural fairness effects on tax compliance. J Econ Psychol 31(1):80\u201391","journal-title":"J Econ Psychol"},{"key":"1490_CR117","doi-asserted-by":"publisher","first-page":"108","DOI":"10.1016\/j.procs.2020.07.018","volume":"175","author":"A Viloria","year":"2020","unstructured":"Viloria A, Lezama OBP, Mercado-Caruzo N (2020) Unbalanced data processing using oversampling: machine learning. Procedia Comput Sci 175:108\u2013113. https:\/\/doi.org\/10.1016\/j.procs.2020.07.018","journal-title":"Procedia Comput Sci"},{"issue":"2","key":"1490_CR118","first-page":"20","volume":"2","author":"T Vorley","year":"2012","unstructured":"Vorley T, Williams C (2012) Evaluating the variations in undeclared work in the European Union. J Econ Appl 2(2):20\u201339","journal-title":"J Econ Appl"},{"key":"1490_CR119","volume-title":"Cash-in-hand work; the underground sector and the hidden economy of favours","author":"CC Williams","year":"2004","unstructured":"Williams CC (2004) Cash-in-hand work; the underground sector and the hidden economy of favours. Palgrave Macmillan, Cham"},{"issue":"2","key":"1490_CR120","doi-asserted-by":"publisher","first-page":"219","DOI":"10.1177\/0959680107078254","volume":"13","author":"CC Williams","year":"2007","unstructured":"Williams CC (2007) Tackling undeclared work in Europe: lessons from a study of Ukraine. Eur J Ind Relat 13(2):219\u2013236","journal-title":"Eur J Ind Relat"},{"issue":"4","key":"1490_CR121","first-page":"741","volume":"70","author":"CC Williams","year":"2015","unstructured":"Williams CC (2015) Explaining the informal economy: an exploratory evaluation of competing perspectives. Relat Ind 70(4):741\u2013765","journal-title":"Relat Ind"},{"key":"1490_CR122","doi-asserted-by":"publisher","DOI":"10.2139\/ssrn.2937694","author":"CC Williams","year":"2016","unstructured":"Williams CC (2016) Developing a holistic approach for tackling undeclared work. Eur Platf Undeclar Work. https:\/\/doi.org\/10.2139\/ssrn.2937694","journal-title":"Eur Platf Undeclar Work"},{"key":"1490_CR123","doi-asserted-by":"publisher","first-page":"63","DOI":"10.1515\/openec-2019-0007","volume":"2","author":"CC Williams","year":"2019","unstructured":"Williams CC (2019) Explaining and tackling the informal economy: an evaluation of competing perspectives. Open Econ 2:63\u201375","journal-title":"Open Econ"},{"issue":"3","key":"1490_CR124","first-page":"243","volume":"8","author":"CC Williams","year":"2017","unstructured":"Williams CC, Bezeredi S (2017) Tackling the illegal practice of under-reporting employees\u2019 wages: lessons from the Republic of Macedonia. UTMS J Econ 8(3):243\u2013258","journal-title":"UTMS J Econ"},{"issue":"4","key":"1490_CR125","doi-asserted-by":"publisher","first-page":"592","DOI":"10.37075\/EA.2020.4.06","volume":"26","author":"CC Williams","year":"2020","unstructured":"Williams CC, Efendic AS (2020) Evaluating the relationship between migration and participation in undeclared work: lessons from Bosnia and Herzegovina. Econ Altern 26(4):592\u2013606","journal-title":"Econ Altern"},{"issue":"00","key":"1490_CR126","first-page":"1","volume":"00","author":"CC Williams","year":"2021","unstructured":"Williams CC, Efendic A (2021) Evaluating the relationship between marginalization and participation in undeclared work: lessons from Bosnia and Herzegovina. Southeast Eur Black Sea Stud 00(00):1\u201319","journal-title":"Southeast Eur Black Sea Stud"},{"issue":"3","key":"1490_CR127","doi-asserted-by":"publisher","first-page":"1","DOI":"10.5153\/sro.3719","volume":"20","author":"CC Williams","year":"2015","unstructured":"Williams CC, Horodnic I (2015a) Are marginalised populations more likely to engage in undeclared work in the Nordic countries? Sociol Res Online 20(3):1\u201315. https:\/\/doi.org\/10.5153\/sro.3719","journal-title":"Sociol Res Online"},{"issue":"2","key":"1490_CR128","first-page":"157","volume":"13","author":"CC Williams","year":"2015","unstructured":"Williams CC, Horodnic IA (2015b) Who participates in the undeclared economy in South-Eastern Europe? An evaluation of the marginalization thesis. South Eastern Europe J Econ 13(2):157\u2013175","journal-title":"South Eastern Europe J Econ"},{"issue":"1","key":"1490_CR129","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/irel.12116","volume":"55","author":"CC Williams","year":"2016","unstructured":"Williams CC, Horodnic IA (2016) Evaluating the illegal employer practice of under-reporting employees\u2019 salaries. Br J Ind Relat 55(1):1\u201329","journal-title":"Br J Ind Relat"},{"issue":"2","key":"1490_CR130","first-page":"1","volume":"22","author":"CC Williams","year":"2017","unstructured":"Williams CC, Horodnic IA (2017a) Tackling bogus self-employment: some lessons from Romania. J Dev Entrep 22(2):1\u201320","journal-title":"J Dev Entrep"},{"issue":"2","key":"1490_CR131","doi-asserted-by":"publisher","first-page":"99","DOI":"10.1080\/00207659.2017.1300466","volume":"47","author":"CC Williams","year":"2017","unstructured":"Williams CC, Horodnic IA (2017b) Who participates in undeclared work in the European Union? Toward a reinforced marginalization perspective. Int J Sociol 47(2):99\u2013115","journal-title":"Int J Sociol"},{"issue":"1","key":"1490_CR132","first-page":"1","volume":"1","author":"CC Williams","year":"2021","unstructured":"Williams CC, \u00d6z-Yalaman G (2021) Re-theorising participation in undeclared work in the European Union: lessons from a 2019 Eurobarometer survey. Eur Soc 1(1):1\u201325","journal-title":"Eur Soc"},{"issue":"2","key":"1490_CR133","doi-asserted-by":"publisher","first-page":"425","DOI":"10.1111\/j.1468-2427.2007.00730.x","volume":"31","author":"CC Williams","year":"2007","unstructured":"Williams CC, Round J (2007) Re-thinking the nature of the informal economy: some lessons from Ukraine. Int J Urban Reg Res 31(2):425\u2013441","journal-title":"Int J Urban Reg Res"},{"issue":"2\u20133","key":"1490_CR134","doi-asserted-by":"publisher","first-page":"247","DOI":"10.1080\/25739638.2018.1511112","volume":"26","author":"CC Williams","year":"2018","unstructured":"Williams CC, Yang J (2018) Evaluating competing perspectives towards undeclared work: some lessons from Bulgaria. J Contemp Cent East Europe 26(2\u20133):247\u2013265","journal-title":"J Contemp Cent East Europe"},{"issue":"2","key":"1490_CR135","doi-asserted-by":"publisher","first-page":"179","DOI":"10.30950\/jcer.v11i2.664","volume":"11","author":"CC Williams","year":"2015","unstructured":"Williams CC, Horodnic IA, Windebank J (2015a) Evaluating the prevalence and distribution of envelope wages in the European Union: lessons from a 2013 Eurobarometer survey. J Contemp Eur Res 11(2):179\u2013195","journal-title":"J Contemp Eur Res"},{"issue":"3","key":"1490_CR136","doi-asserted-by":"publisher","first-page":"294","DOI":"10.1177\/0268580915578745","volume":"30","author":"CC Williams","year":"2015","unstructured":"Williams CC, Horodnic IA, Windebank J (2015b) Explaining participation in the informal economy: an institutional incongruence perspective. Int Sociol 30(3):294\u2013313","journal-title":"Int Sociol"},{"issue":"3\/4","key":"1490_CR137","doi-asserted-by":"publisher","first-page":"203","DOI":"10.1108\/IJSSP-12-2015-0147","volume":"37","author":"JE Windebank","year":"2017","unstructured":"Windebank JE, Horodnic IA (2017) Explaining participation in undeclared work in France: lessons for policy evaluation. Int J Sociol Soc Policy 37(3\/4):203\u2013217","journal-title":"Int J Sociol Soc Policy"},{"key":"1490_CR138","unstructured":"World Bank (2021) Worldwide governance indicators. http:\/\/info.worldbank.org\/governance\/wgi\/Home\/Reports. Accessed 1 Dec 2021"},{"key":"1490_CR139","first-page":"1","volume":"18","author":"AJ Wyner","year":"2017","unstructured":"Wyner AJ, Olson M, Bleich J, Mease D (2017) Explaining the success of adaboost and random forests as interpolating classifiers. J Mach Learn Res 18:1\u201333","journal-title":"J Mach Learn Res"},{"key":"1490_CR140","doi-asserted-by":"publisher","first-page":"17","DOI":"10.1016\/j.intaccaudtax.2018.07.001","volume":"32","author":"A Yamen","year":"2018","unstructured":"Yamen A, Allam A, Bani-Mustafa A, Uyar A (2018) Impact of institutional environment quality on tax evasion: a comparative investigation of old versus new EU members. J Int Account Audit Tax 32:17\u201329","journal-title":"J Int Account Audit Tax"},{"issue":"2","key":"1490_CR141","doi-asserted-by":"publisher","first-page":"123","DOI":"10.1177\/109114218701500201","volume":"15","author":"S Yitzhaki","year":"1987","unstructured":"Yitzhaki S (1987) On the excess burden of tax evasin. Public Financ Q 15(2):123\u2013137","journal-title":"Public Financ Q"}],"container-title":["AI & SOCIETY"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s00146-022-01490-3.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/article\/10.1007\/s00146-022-01490-3\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s00146-022-01490-3.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,4,8]],"date-time":"2025-04-08T23:49:57Z","timestamp":1744156197000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/s00146-022-01490-3"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,6,23]]},"references-count":141,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2024,4]]}},"alternative-id":["1490"],"URL":"https:\/\/doi.org\/10.1007\/s00146-022-01490-3","relation":{},"ISSN":["0951-5666","1435-5655"],"issn-type":[{"value":"0951-5666","type":"print"},{"value":"1435-5655","type":"electronic"}],"subject":[],"published":{"date-parts":[[2022,6,23]]},"assertion":[{"value":"16 December 2021","order":1,"name":"received","label":"Received","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"19 April 2022","order":2,"name":"accepted","label":"Accepted","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"23 June 2022","order":3,"name":"first_online","label":"First Online","group":{"name":"ArticleHistory","label":"Article History"}},{"order":1,"name":"Ethics","group":{"name":"EthicsHeading","label":"Declarations"}},{"value":"The author has no competing interests to declare that are relevant to the content of this article.","order":2,"name":"Ethics","group":{"name":"EthicsHeading","label":"Conflict of interest"}}]}}