"Envelope wages" in the European Union

摘要: This article reveals how many formal emplo yees in the European Union receive from their employer not only a declared wage but also an un- "envelope wage". Reporting results of 2007 survey involving 26,659 face-to-face interviews, authors find that one 18 employees receives envelope employer, amounting to 25 per cent gross pay on average. Such hybrid arrangements are ubiquitous, more common some countries, employee categories and types firm than others. The conclude by discussing theoretical policy im- plications these findings.