To understand undeclared work and how to tackle it, this report examines the prevalence of undeclared work in the construction sector followed by how it can be tackled. This includes an outline of the policy initiatives being pursued as a result of the TUWIC (Tackling undeclared work in the...

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...

This report presents the findings of a survey on illegitimate economic practices in FYR Macedonia conducted between August and October 2015. This representative survey of 2,014 citizens focused on their experiences with undeclared work, envelope wages and the practice of ‘pulling strings', as...

This paper provides a detailed review of the extent and nature of undeclared work in Croatia. Reporting a range of datasets including the 2007 and 2013 Eurobarometer surveys on undeclared work, as well as the 2015 GREY household and business surveys on undeclared work, this report outlines the...

This report presents the findings of a survey on illegitimate economic practices in Croatia conducted between August and October 2015. This representative survey of 2,000 citizens focused on the experiences of Croatians with undeclared work, envelope wages and the practice of ‘pulling...

The use of personal connections to gain preferential access to goods and services and to circumvent formal procedures exists in all countries to varying degrees. In this paper, the aim is to critically evaluate the continuing widespread positive depiction of this practice as a form of friendly...

The aim of this article is to evaluate the prevalence and distribution in the European Union of a little discussed illegitimate employment practice whereby employers pay their formal employees both an official declared salary and an undeclared ‘envelope' wage so as to evade the full tax and...