To evaluate the prevalence in Eastern Europe of a little discussed illegitimate wage practice in which employers pay their formal employees both a declared wage and an undeclared ‘envelope wage’, an extensive survey involving 10,671 face-to-face interviews in eleven post-socialist societies...

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...

The aim of this article is to evaluate competing theories that variously explain the greater prevalence of envelope wages in some countries either as: a legacy of underdevelopment (modernisation thesis); due to high taxes, state corruption and burdensome regulations and controls (neo-liberal...