Show simple item record

Evaluating the Extent and Nature of ‘Envelope Wages’ in the European Union: A Geographical Analysis

dc.contributor.authorWilliams, Colinen
dc.date.accessioned2015-07-10T09:40:31Z
dc.date.available2015-07-10T09:40:31Z
dc.date.issued2009-09-29en
dc.identifier.issn1231-1952en
dc.identifier.urihttp://hdl.handle.net/11089/10794
dc.description.abstractTo 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.en
dc.publisherLodz Univeristy Pressen
dc.relation.ispartofseriesEuropean Spatial Research and Policy;16en
dc.rightsThis content is open access.en
dc.subjectillegal worken
dc.subjectinformal economyen
dc.subjectenvelope wagesen
dc.subjecttax evasionen
dc.subjectEuropean Unionen
dc.titleEvaluating the Extent and Nature of ‘Envelope Wages’ in the European Union: A Geographical Analysisen
dc.page.number115-129en
dc.contributor.authorAffiliationSchool of Management, University of Sheffield, Sheffield S1 9DT, United Kingdomen
dc.identifier.eissn1896-1525
dc.referencesARROWSMITH, J., GILMAN, M., EDWARDS, P. and RAM, M. (2003), ‘The Impact of the National Minimum Wage in Small Firms’, British Journal of Industrial Relations, 41 (3), pp. 435-456. doi: 10.1111/1467-8543.00281 ThomsonISI: http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=000257405400009&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=b7bc2757938ac7a7a821505f8243d9f3en
dc.referencesBAJADA, C. and SCHNEIDER, F. (2005), Size, Causes and Consequences of the Underground Economy: An International Perspective, Aldershot: Ashgate.en
dc.referencesEUROPEAN COMMISSION (2007), Stepping up the Fight against Undeclared Work, Brussels.en
dc.referencesEUROPEAN INDUSTRIAL RELATIONS OBSERVATORY (2005), ‘Thematic Issue: Industrial Relations and Undeclared Work’, available at http://eurofound.europa.eu/eiro/thematicfeature11.htmlen
dc.referencesFERNANDEZ-KELLY, P. (2006), ‘Introduction’, [in:] FERNANDEZ-KELLY, P. and SHEFNER, J. (eds), Out of the Shadows: Political Action and the Informal Economy in Latin America, Pennsylvania: Pennsylvania State University Press.en
dc.referencesHAZANS, M. (2005), ‘Latvia: Working too Hard?’, [in:] VAUGHAN-WHITEHEAD, D. (ed.), Working and Employment Conditions in the new EU Member States: Convergence or Diversity? Geneva: ILO-EU, pp. 161-212.en
dc.referencesKARPUSKIENE, V. (2007), ‘Undeclared Work, Tax Evasion and Avoidance in Lithuania’, Paper presented at colloquium of the Belgian Federal Service for Social Security on Undeclared Work, Tax Evasion and Avoidance, Brussels, June.en
dc.referencesKIRCHLER, E. (2007), The Economic Psychology of Tax Behaviour, Cambridge: Cambridge University Press.en
dc.referencesNATIONAL AUDIT OFFICE (2008), Tackling the Hidden Economy, London.en
dc.referencesNEEF, R. (2002), ‘Aspects of the Informal Economy in a Transforming Country: The Case of Romania’, International Journal of Urban and Regional Research, 26 (2), pp. 299-322. doi: 10.1111/1468-2427.00381en
dc.referencesOECD (2003), Labour Market and Social Policies in the Baltic Countries, Paris.en
dc.referencesPAVLOVSKAYA, M. (2004), ‘Other Transitions: Multiple Economies of Moscow Households in the 1990s’, Annals of the Association of American Geographers, 94, pp. 329-351.en
dc.referencesRAM, M., EDWARDS, P. and JONES, T. (2002a), Employers and Illegal Migrant Workers in the Clothing and Restaurant Sectors, London: DTI Central Unit Research.en
dc.referencesRAM, M., GILMAN, M., ARROWSMITH, J. and EDWARDS, P. (2003), ‘Once More into the Sunset? Asian Clothing Firms after the National Minimum Wage’, Environment and Planning C: Government and Policy, 71 (3), pp. 238-261.en
dc.referencesRAM, M., JONES, T., ABBAS, T. and SANGHERA, B. (2002b), ‘Ethnic Minority Enterprise in Its Urban Context: South Asian Restaurants in Birmingham’, International Journal of Urban and Regional Research, 26 (1), pp. 24-40. doi: 10.1111/1468-2427.00361en
dc.referencesROUND, J. and WILLIAMS, C. C. (2008), ‘Everyday Tactics and Spaces of Power: The Role of Informal Economies in Post-Soviet Ukraine’, Social and Cultural Geography, 9 (2), pp. 171-185. ThomsonISI: http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=000253763500004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=b7bc2757938ac7a7a821505f8243d9f3en
dc.referencesROUND, J., WILLIAMS, C. C. and RODGERS, P. (2008), ‘Corruption in the Post-Soviet Workplace: The Experiences of Recent Graduates in Contemporary Ukraine’, Work, Employment & Society, 22 (1), pp. 149-166. ThomsonISI: http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=000255168300008&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=b7bc2757938ac7a7a821505f8243d9f3en
dc.referencesSCHNEIDER, F. (2008), The Hidden Economy, Cheltenham: Edward Elgar.en
dc.referencesSEDLENIEKS, K. (2003), ‘Cash in an Envelope: Corruption and Tax Avoidance as an Economic Strategy in Contemporary Riga’, [in:] ARNSTBERG, K.-O. and BOREN, T. (eds), Everyday Economy in Russia, Poland and Latvia, Stockholm: Almqvist and Wiksell.en
dc.referencesSMITH, A. and STENNING, A. (2006), ‘Beyond Household Economies: Articulations and Spaces of Economic Practice in Postsocialism’, Progress in Human Geography, 30 (1), pp. 1-14.en
dc.referencesTNS Infratest, Rockwool Foundation and Regioplan (2006), Feasibility Study on a Direct Survey about Undeclared Work VC/2005/0276, Directorate General of Employment and Social Affairs, European Commission, Brussels.en
dc.referencesWALLACE, C. and HAERPFER, C. (2002), ‘Patterns of Participation in the Informal Economy in East-Central Europe’, [in:] NEEF, R. and STANUCLESCU, M. (eds), The Social Impact of Informal Economies in Eastern Europe, Aldershot: Ashgate.en
dc.referencesWALLACE, C. and LATCHEVA, R. (2006), ‘Economic Transformation Outside the Law: Corruption, Trust in Public Institutions and the Informal Economy in Transition Countries of Central and Eastern Europe’, Europe-Asia Studies, 58 (1), pp. 81-102.en
dc.referencesWILLIAMS, C. C. (2006), The Hidden Enterprise Culture: Entrepreneurship in the Underground Economy, Cheltenham: Edward Elgar.en
dc.referencesWILLIAMS, C. C. (2007), ‘Tackling Undeclared Work in Europe: Lessons from a Study of Ukraine’, European Journal of Industrial Relations, 13 (2), pp. 219-237. doi: 10.1177/0959680107078254en
dc.referencesWILLIAMS, C. C. and ROUND, J. (2007), ‘Beyond Negative Depictions of Informal Employment: Some Lessons from Moscow’, Urban Studies, 44 (12), pp. 2321-2338. doi: 10.1080/00420980701540945en
dc.referencesWILLIAMS, C. C. and ROUND, J. (2008), ‘Re-theorising the Nature of Informal Employment: Some Lessons from Ukraine’, International Sociology, 23 (3), pp. 367-388. doi: 10.1177/0268580908088896 ThomsonISI: http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=000256678300003&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=b7bc2757938ac7a7a821505f8243d9f3en
dc.referencesWOOLFSON, C. (2007), ‘Pushing the Envelope: The "Informalization" of Labour in Postcommunist New EU Member States’, Work, Employment & Society, 21 (3), pp. 551-564.en
dc.referencesŽABKO, M. A. and RAJEVSKA, F. (2007), ‘Undeclared Work and Tax Evasion: Case of Latvia’, Paper presented at colloquium of the Belgian Federal Service for Social Security on Undeclared Work, Tax Evasion and Avoidance, Brussels, June.en
dc.identifier.doi10.2478/v10105-009-0007-3en


Files in this item

Thumbnail
Name:
v10105-009-0007-3.pdf
Size:
111.9Kb
Format:
PDF
View/Open

This item appears in the following Collection(s)

Show simple item record