Acknowledgments -- Introduction -- The drivers of the informal economy -- Tax morale and informality in post-socialist contexts / Diana Traikova -- The many shades of the grey economy in Romania / Rodica Ianole-Colin, Colin Vâlsan, Elena Druic? -- Evaluating the perceptions and realities of...

In transition economies, a significant number of companies reduce their tax and social contributions by paying their staff an official salary, described in a registered formal employment agreement, and an extra, undeclared "envelope wage," via a verbal unwritten agreement. The consequences...