- Tytuł:
- Evaluating the Extent and Nature of ‘Envelope Wages’ in the European Union: A Geographical Analysis
- Autorzy:
- Williams, Colin
- Powiązania:
- https://bibliotekanauki.pl/articles/623733.pdf
- Data publikacji:
- 2009-09-29
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Tematy:
-
illegal work
informal economy
envelope wages
tax evasion
European Union - Opis:
- To evaluate the spatialities of the illegal wage practice where employers pay their declared employees both an official declared wage and an undeclared ‘envelope’ wage so as to avoid tax liabilities, a 2007 survey conducted in 27 European Union (EU) member states is reported. The finding is that 5% of employees received envelope wages which amount on average to some two-fifths of their wage packet. Revealing how, although heavily concentrated in a small group of East-Central European nations, this wage practice is nonetheless ubiquitous, the paper concludes by discussing how this practice might be tackled.
- Źródło:
-
European Spatial Research and Policy; 2009, 16, 1
1231-1952
1896-1525 - Pojawia się w:
- European Spatial Research and Policy
- Dostawca treści:
- Biblioteka Nauki
Artykuł