“…Over the past decade or so, a number of studies have shown that the size of the shadow economy is not evenly distributed but rather, varies across not only global regions (ILO, 2013), cross-nationally (Putni š and Sauka, 2012Sauka, , 2013Sauka, , 2014aSchneider, 2013;Schneider and Williams, 2013;Williams, 2014bWilliams, ,c, 2015b) and locally and regionally (Kesteloot and Meert, 1999;Williams and Windebank, 2001), but also according to various socio-demographic and socio-economic variables such as gender (ILO, 2013;Leonard, 1994Leonard, , 1998St nculescu, 2005), age (Pedersen, 2003), employment status (Brill, 2011;Leonard, 1994;Slavnic, 2010;Taiwo, 2013) and income level (Barbour and Llanes, 2013;Williams, 2004). The consequence has been that a more contextualised understanding has emerged which recognises how the shadow economy can be large and growing in some populations, but smaller and declining in others (Pfau-Effinger, 2009;Putni š and Sauka, 2014a,b;Sepulveda and Syrett, 2007;Williams, 2013Williams, , 2014bWilliams, ,c,2015a.…”