The Belgians, champions of ‘working on the black economy’
Commissioned by theBelgian Federal Administration of Social Security and Science Policy, this research is the result of joint work carried out by the Katholiek Universiteit Leuven, the Université Libre de Bruxelles and the Université de Liège, and for the latter more specifically the CREPP (Center of Research in Public Economics and Population Economics), with Sergio Perelman and Jérôme Schoenmaeckers. The study was not restricted to undeclared work and fraud concerning compulsory social tax contributions, but also covers social security fraud and every possible form of social fraud. Its aim is to inform the political authorities of the scale of the fraud and to frame recommendations with a view to improving the battle against the different types of fraud.
 Jozef Pacolet, Sergio Perelman, Frederic De Wispelaere, Jérôme Schoenmaekers, Laurent Nisen, Ermano Fegatilli, Estelle Krzeslo, Marianne De Troyer, Sigrid Merckx, Social and fiscal fraud in Belgium. A pilot study on declared and undeclared income and works: SUBLEC, Acco, Leuven, 2012.