%0 Journal Article
%T Evaluating the Extent and Nature of ¡®Envelope Wages¡¯ in the European Union: A Geographical Analysis
%A Colin C. Williams
%J European Spatial Research and Policy
%@ 1896-1525
%D 2009
%I 
%R 10.2478/v10105-009-0007-3
%X To evaluate the spatialities of the illegal wage practice where employers pay their declared employees both an official declared wage and an undeclared ¡®envelope¡¯ wage so as to avoid tax liabilities, a 2007 survey conducted in 27 European Union (EU) member states is reported. The finding is that 5% of employees received envelope wages which amount on average to some two-fifths of their wage packet. Revealing how, although heavily concentrated in a small group of East-Central European nations, this wage practice is nonetheless ubiquitous, the paper concludes by discussing how this practice might be tackled.
%K illegal work
%K informal economy
%K envelope wages
%K tax evasion
%K European Union
%U http://versita.metapress.com/content/v156q301534l1314/?p=b9b76cc7b1f8402189f253c5188b8e29&pi=6