%0 Journal Article %1 williams2015evaluating %A Williams, Colin C. %D 2015 %J Economic and Industrial Democracy %K 2015 EB_input2015 Eurobarometer FDZ_IUP SCOPUSindexed SSCIindexed article central_and_eastern_europe checked english envelope_wages indexproved informal_economy informal_employment input2015 review_proved reviewed tax_compliance tax_evasion %N 2 %P 283-303 %R 10.1177/0143831X13505120 %T Evaluating cross-national variations in envelope wage payments in East-Central Europe %U http://eid.sagepub.com/content/36/2/283.abstract %V 36 %X This article seeks to explain the cross-national variations in the tendency of employers to under-declare salaries by paying formal employees an undeclared (‘envelope’) wage in addition to their official declared salary. Analysing the prevalence, size and nature of envelope wage payments across 10 East-Central European countries using data from a 2007 Eurobarometer survey, envelope wage payments are found to be less common, smaller and more likely to be for extra work in wealthier, less corrupt and more equal nations with higher levels of taxation, social protection and effective redistribution via social transfers. The theoretical and policy implications are then discussed.

@article{williams2015evaluating, abstract = {This article seeks to explain the cross-national variations in the tendency of employers to under-declare salaries by paying formal employees an undeclared (‘envelope’) wage in addition to their official declared salary. Analysing the prevalence, size and nature of envelope wage payments across 10 East-Central European countries using data from a 2007 Eurobarometer survey, envelope wage payments are found to be less common, smaller and more likely to be for extra work in wealthier, less corrupt and more equal nations with higher levels of taxation, social protection and effective redistribution via social transfers. The theoretical and policy implications are then discussed.}, added-at = {2019-03-20T18:49:19.000+0100}, author = {Williams, Colin C.}, biburl = {https://www.bibsonomy.org/bibtex/292e215d18cbf70727340a5c4cd1ac66d/gesis_dump}, description = {Evaluating cross-national variations in envelope wage payments in East-Central Europe}, doi = {10.1177/0143831X13505120}, eprint = {http://eid.sagepub.com/content/36/2/283.full.pdf+html}, interhash = {226d394ce447f6f0c073e9fa3ea599ae}, intrahash = {92e215d18cbf70727340a5c4cd1ac66d}, journal = {Economic and Industrial Democracy}, keywords = {2015 EB_input2015 Eurobarometer FDZ_IUP SCOPUSindexed SSCIindexed article central_and_eastern_europe checked english envelope_wages indexproved informal_economy informal_employment input2015 review_proved reviewed tax_compliance tax_evasion}, note = {First publihed online: October 16, 2013, http://dx.doi.org/10.1177/0143831X13505120. (Eurobarometer)}, number = 2, pages = {283-303}, study = {Eurobarometer 2007}, tagadata-svko-dda-test = {10837}, tagadata-svkoddatest2 = {10830}, timestamp = {2019-10-01T13:01:26.000+0200}, title = {Evaluating cross-national variations in envelope wage payments in East-Central Europe}, url = {http://eid.sagepub.com/content/36/2/283.abstract}, volume = 36, year = 2015 }