The Determinants of False Self-Employment: A Survey of Polish Enterprises

References

• Ahmed, E., and V. Braithwaite. 2005. “Understanding Small Business Taxpayers.” International Small Business Journal 23 (5):539–68. doi:10.1177/0266242605055911
   Web of Science ®Google Scholar
• Bögenhold, D. 2019. “Are Hybrids the New Normal? A Labour Market Perspective on Hybrid Self-Employment.” International Review of Entrepreneurship 17 (4):429–47.
   Web of Science ®Google Scholar
• Cameron, A. C., and P. K Trivedi. 2010. Microeconometrics Using Stata, vol. 2. College Station, TX: Stata Press.
   Google Scholar
• CSO. 2018. Self-Employment in 2017, Warsaw: Central Statistical Office.
   Google Scholar
• Eichhorst, W., M. Braga, U. Famira-Mühlberger, M. Gerard, T. Horvath, M. Kahanec, M. Kahancová, et al. 2013. “Social Protection Rights of Economically Dependent Self-Employed Workers.” IZA Research Report No. 54, Bonn.
   Google Scholar
• Ferede, E. 2013. “Tax Progressivity and Self-Employment: Evidence from Canadian Provinces.” Small Business Economics 40 (1):141–53. doi:10.1007/s11187-011-9350-7
   Web of Science ®Google Scholar
• Fölster, S. 2002. “Do Lower Taxes Stimulate Self-Employment?” Small Business Economics 19 (2):135–45. doi:10.1023/A:1016200800982
   Web of Science ®Google Scholar
• Gérxhani, K. 2007. “‘Did You Pay Your Taxes?’ How (Not) to Conduct Tax Evasion Surveys in Transition Countries.” Social Indicators Research 80 (3):555–81. doi:10.1007/s11205-006-0007-x
   Web of Science ®Google Scholar
• ILO. 2016. Non-Standard Employment around the World: Understanding Challenges, Shaping Prospects, Geneva: International Labour Organization.
   Google Scholar
• ILO. 2018. Statistics on Work Relationships, Geneva: International Labour Organization.
   Google Scholar
• Kamleitner, B., C. Korunka, and E. Kirchler. 2012. “Tax Compliance of Small Business Owners: A Review.” International Journal of Entrepreneurial Behaviour and Research 18 (3):330–51. doi:10.1108/13552551211227710
   Google Scholar
• Kogler, C., S. Muehlbacher, and E. Kirchler. 2015. “Testing the ‘Slippery Slope Framework’ among Self-Employed Taxpayers.” Economics of Governance 16 (2):125–42. doi:10.1007/s10101-015-0158-9
   Web of Science ®Google Scholar
• OECD. 2000. Employment Outlook. Employment Outlook. Paris: Organisation for Economic Co-operation and Development..
   Google Scholar
• Parker, S. C., and M. Robson. 2004. “Explaining International Variations in Entrepreneurship: Evidence from a Panel of OECD Countries.” Southern Economic Journal 71 (2):287–301. doi:10.2307/4135292
   Web of Science ®Google Scholar
• Román, C., E. Congregado, and J. M. Millán. 2011. “Dependent Self-Employment as a Way to Evade Employment Protection Legislation.” Small Business Economics 37 (3):363–92. doi:10.1007/s11187-009-9241-3
   Web of Science ®Google Scholar
• Sauka, A. 2008. Productive, Unproductive and Destructive Entrepreneurship: A Theoretical and Empirical Exploration. Frankfurt am Main: Peter Lang.
   Google Scholar
• Schuetze, H. J. 2000. “Taxes, Economic Conditions and Recent Trends in Male Self-Employment: A Canada-US Comparison.” Labour Economics 7 (5):507–44. doi:10.1016/S0927-5371(00)00012-9
   Web of Science ®Google Scholar
• Skrzek-Lubasińska, M., and J. M. Szaban. 2019. “Nomenclature and Harmonised Criteria for the Self-Employment Categorisation. An Approach Pursuant to a Systematic Review of the Literature.” European Management Journal 37 (3):376–86. doi:10.1016/j.emj.2018.11.001
   Web of Science ®Google Scholar
• Spasova, S., D. Bouget, D. Ghailani, and B. Vanhercke. 2017. Access to Social Protection for People Working on Non-Standard Contracts and as Self-Employed in Europe. A Study of National Policies. Brussels: European Social Policy Network (ESPN), European Commission.
   Google Scholar
• Thörnquist, A. 2013. “False (Bogus) Self-Employment in East-West Labour Migration: Recent Trends in the Swedish Construction and Road Haulage Industries.” TheMES. Themes on Migration and Ethnic Stud 41 (13):1–44.
   Google Scholar
• Thörnquist, A. 2015. “False Self-Employment And Other Precarious Forms Of Employment In The ‘ Grey Area ’ of the Labour Market.” International Journal of Comparative Labour Law and Industrial Relations 31 (4):411–29.
   Web of Science ®Google Scholar
• Torrini, R. 2005. “Cross-Country Differences in Self-Employment Rates: The Role of Institutions.” Labour Economics 12 (5):661–83. doi:10.1016/j.labeco.2004.02.010
   Web of Science ®Google Scholar
• Tourangeau, R., and T. Yan. 2007. “Sensitive Questions in Surveys.” Psychological Bulletin 133 (5):859–83. doi:10.1037/0033-2909.133.5.859
   PubMed Web of Science ®Google Scholar
• van Es, F., and D. J. Van Vuuren. 2011. “A decomposition of the growth in self employment.” Applied Economics Letters 18 (17): 1665–69. doi:10.1080/13504851.2011.558471
   Google Scholar
• Webley, P., M. Cole, and O.-P. Eidjar. 2001. “The Prediction of Self-Reported and Hypothetical Tax-Evasion: Evidence from England, France and Norway.” Journal Of Economic Psychology 22 (2):141–55. doi:10.1016/S0167-4870(01)00026-5
   Web of Science ®Google Scholar
• Wickham, J., and A. Bobek. 2016. “Bogus Self-Employment in the Irish Construction Industry.” Dublin. TASC Think-tank for Action on Social Change
   Google Scholar
• Williams, C., and I. A. Horodnic. 2018. “Evaluating the Prevalence and Distribution of Dependent Self‐Employment: Some Lessons from the European Working Conditions Survey.” Industrial Relations Journal 49 (2):109–27. doi:10.1111/irj.12206
   Web of Science ®Google Scholar
• Williams, C. C, and I. A. Horodnic. 2019. Dependent Self-Employment: Theory, Practice and Policy. Cheltenham: Edward Elgar.
   Google Scholar