Assessment of Under-Declared Employment in Croatia

33 Pages Posted: 9 Jun 2017

See all articles by Colin Williams

Colin Williams

University of Sheffield - School of Management

Marek Radvansky

Slovak Academy of Sciences - Institute of Economic Research; Independent

Miroslav Stefanik

Independent

Date Written: June 8, 2017

Abstract

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 prevalence, characteristics and distribution of this fraudulent wage practice in Croatia, to explain its existence, and to provide an evidence-based evaluation of the different policy approaches for tackling it, and a set of policy recommendations.

Keywords: informal economy, shadow economy, tax evasion, labor economics, informal sector, Croatia

JEL Classification: H26, J48, J46, K34, K42, P17, P2, P3

Suggested Citation

Williams, Colin and Radvansky, Marek and Stefanik, Miroslav, Assessment of Under-Declared Employment in Croatia (June 8, 2017). Available at SSRN: https://ssrn.com/abstract=2983261 or http://dx.doi.org/10.2139/ssrn.2983261

Colin Williams (Contact Author)

University of Sheffield - School of Management ( email )

15 Conduit Road
Sheffield, S10 1FL
United Kingdom

HOME PAGE: http://https://www.sheffield.ac.uk/management/staff/williams/index

Marek Radvansky

Slovak Academy of Sciences - Institute of Economic Research ( email )

811 05 Bratislava, Šancova 56
Bratislava, SVK
Slovakia

Independent ( email )

Miroslav Stefanik

Independent ( email )

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