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In transition economies, a significant number of companies reduce their tax and social contributions by paying their staff an official salary, described in a registered formal employment agreement, and an extra, undeclared "envelope wage," via a verbal unwritten agreement. The consequences...
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In transition economies, a significant number of companies reduce their tax and social contributions by paying their staff an official salary, described in a registered formal employment agreement, and an extra, undeclared "envelope wage," via a verbal unwritten agreement. The consequences...
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Recent scholarly work has shifted its attention from the prevalence of the shadow economy in less developed country contexts, towards an examination of the incidence of undeclared work within developed European economies. However, little is known about the interaction between institutional...
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