Williams, C.C. orcid.org/0000-0002-3610-1933, Radvansky, M. and Stefanik, M. (2017) Assessment of Under-Declared Employment in Croatia. Report. IPA 2012 Twinning Project HR 12 IB SO 01 – Strengthening Policy and Capacities to Reduce Undeclared Work (CRO MOONLIGHTING) .
Abstract
This report evaluates ‘under-declared employment’, which is the practice where a formal employer pays a formal employee an official declared wage but also an additional undeclared (envelope) wage in order to evade the full social insurance and tax liabilities owed. The aim is to evaluate the prevalence, characteristics and distribution of this fraudulent wage practice in Croatia, to explain its existence, and to provide an evidence-based evaluation of the different policy approaches for tackling it, and a set of policy recommendations.
Metadata
Item Type: | Monograph |
---|---|
Authors/Creators: |
|
Keywords: | informal economy; shadow economy; tax evasion; labor economics; informal sector; Croatia |
Dates: |
|
Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Funding Information: | Funder Grant number EUROPEAN COMMISSION - FP6/FP7 GREY - 611259 |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 05 Apr 2018 11:08 |
Last Modified: | 05 Apr 2018 11:08 |
Published Version: | https://papers.ssrn.com/sol3/papers.cfm?abstract_i... |
Status: | Published |
Series Name: | IPA 2012 Twinning Project HR 12 IB SO 01 – Strengthening Policy and Capacities to Reduce Undeclared Work (CRO MOONLIGHTING) |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:129191 |