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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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The aim of this policy brief is to investigate the factors influencing participation in envelope wage arrangements and to explore the policy measures more prone to producing effective results in tackling this form of undeclared work
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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...
Persistent link: https://www.econbiz.de/10011514536
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