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Articles 1 - 4 of 4
Full-Text Articles in Taxation
Rémunération «De La Main À La Main» Dans L’Union Européenne, Colin C. Williams
Rémunération «De La Main À La Main» Dans L’Union Européenne, Colin C. Williams
Colin C Williams
Les auteurs révèlent le nombre de salariés qui, dans l’Union européenne,
perçoivent de leur employeur non seulement un salaire déclaré, mais aussi une rémunération
non déclarée. Exploitant les résultats d’une enquête de 2007 fondés
sur 26 659 entretiens, les auteurs montrent que 1 salarié déclaré sur 18 est rémunéré
de la main à la main par son employeur à hauteur de 25 pour cent de son salaire
brut, en moyenne. Ces arrangements salariaux hybrides sont très répandus, mais
touchent plus certains pays, catégories de salariés et types d’entreprises. Les auteurs
concluent par les implications théoriques et politiques de ces résultats.
Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider
Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider
Claremont-UC Undergraduate Research Conference on the European Union
No abstract provided.
Envelope Wages In The European Union, Colin C. Williams
Envelope Wages In The European Union, Colin C. Williams
Colin C Williams
This article reveals how many formal employees in the European Union
receive from their formal employer not only a declared wage but also an undeclared
“envelope wage”. Reporting the results of a 2007 survey involving
26,659 face-to-face interviews, the authors find that one in 18 formal employees
receives an envelope wage from their formal employer, amounting to 25 per cent
of their gross pay on average. Such hybrid wage arrangements are ubiquitous,
but are more common in some countries, employee categories and types of firm
than others. The authors conclude by discussing the theoretical and policy implications
of these findings.
Informal Employment In Developed And Developing Economies: Perspectives And Policy Responses, Colin C. Williams
Informal Employment In Developed And Developing Economies: Perspectives And Policy Responses, Colin C. Williams
Colin C Williams
The aim of this introductory article is to provide a critical overview of
how informality has been defined and measured, together with selected findings
on its extent and character, and a summary of competing views regarding its role
in contemporary economies and how it can be tackled. The outcome is a set of
conceptual frameworks for understanding both the burgeoning literature on informal
employment and how each of the perspectives presented in this Special Issue
contributes to the advancement of knowledge on this subject so as to set the scene
for the articles that follow.