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 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 taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in...

No other New England state is as vulnerable to Zappers as is the State of Massachusetts. Zappers and related software programming, Phantom-ware, facilitate an old tax fraud – skimming cash receipts. In this instance skimming is performed with modern electronic cash registers (ECRs). Zappers...

Technological advancements are playing a transformative role in curtailing the need for labor. These very same forces are catapulting capital in the form of robotics, machinery, and intellectual property to the economic forefront. In virtually every sphere of human existence, labor's decline and...