Williams, C.C. and Horodnic, I.A. (2015) Explaining the Prevalence of Illegitimate Wage Practices in Southern Europe: An Institutional Analysis. South European Society and Politics, 20 (2). pp. 203-221. ISSN 1360-8746
Abstract
This paper proposes that the prevalence of illegitimate wage practices in Southern European societies results from the discord between the formal rules (formal institutions) and the socially shared unwritten rules that reflect citizens' beliefs (informal institutions). To evaluate this, a 2013 survey is reported on whether employers in five Southern European countries fraudulently evade tax and social security payments by paying employees a portion of their salary off the books. A strong association is revealed between the extent of wage under-reporting and the degree of institutional asymmetry across these societies. The implications for theorising illegitimate wage practices are then explored.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2015 Taylor & Francis. This is an author produced version of a paper subsequently published in South European Society and Politics. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Informal Economy; Undeclared Work; Shadow Economy; Tax Evasion; Institutional Analysis; Southern Europe |
Dates: |
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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: | 20 Jan 2016 14:12 |
Last Modified: | 10 Mar 2016 10:23 |
Published Version: | http://dx.doi.org/10.1080/13608746.2015.1013518 |
Status: | Published |
Publisher: | Taylor & Francis |
Refereed: | Yes |
Identification Number: | 10.1080/13608746.2015.1013518 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:93775 |