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Labor Relations Commons

Open Access. Powered by Scholars. Published by Universities.®

2009

Public Policy

Tax non-compliance

Articles 1 - 2 of 2

Full-Text Articles in Labor Relations

Evaluating The Extent And Nature Of 'Envelope Wages' In The European Union: A Geographical Analysis, Colin C. Williams Dec 2008

Evaluating The Extent And Nature Of 'Envelope Wages' In The European Union: A Geographical Analysis, Colin C. Williams

Colin C Williams

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.


Measures To Tackle Undeclared Work In 27 European Countries, Colin C. Williams Dec 2008

Measures To Tackle Undeclared Work In 27 European Countries, Colin C. Williams

Colin C Williams

Review of range and type of policy measures used for tackling undeclared work in 27 European Union member states and an evaluation fo their transferability to other nations, sectors and/or occupations