Evaluating cross-national variations in envelope wage payments in East-Central Europe
Evaluating cross-national variations in envelope wage payments in East-Central Europe
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评估中东欧基本工资支付的跨国差异
DOI：
10.1177/0143831x13505120
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发表时间：
2015
影响因子：
1.5
通讯作者：
C. Williams
中科院分区：
文献类型：
--
作者：
C. Williams
这篇文章试图解释雇主少报工资的趋势的跨国差异，即在正式申报的工资之外，向正式雇员支付未申报的(信封)工资。使用2007年欧洲晴雨表调查的数据，分析了10个中东欧国家的实际工资水平、规模和性质，发现实际工资水平较低、规模较小，而且更有可能用于较富裕、较少腐败和较平等的国家的额外工作，这些国家的税收、社会保护和通过社会转移进行的有效再分配水平较高。然后讨论了其理论和政策含义。
This article seeks to explain the cross-national variations in the tendency of employers to under-declare salaries by paying formal employees an undeclared (‘envelope’) wage in addition to their official declared salary. Analysing the prevalence, size and nature of envelope wage payments across 10 East-Central European countries using data from a 2007 Eurobarometer survey, envelope wage payments are found to be less common, smaller and more likely to be for extra work in wealthier, less corrupt and more equal nations with higher levels of taxation, social protection and effective redistribution via social transfers. The theoretical and policy implications are then discussed.