Abstract
Purpose – Viewing undeclared work as low-paid, exploitative, organised employment conducted
under sweatshop conditions, public policy has widely treated this illegitimate sphere as a hindrance to
development and actively pursued its deterrence using stringent regulations and punitive measures to
change the cost-benefit ratio for those considering participation in such endeavour. In this paper,
however, the intention is to evaluate critically this portrait of the nature of undeclared work and
resultant public policy approach.