e main aim of this article is to nd out the extent to which relative labour productivity and relative unemployment rate changes determine relative wage changes. We use average annual macro-data for the period 2002-2013 for Poland and other 5 new EU members: Estonia, Hungary, Slovak, Czech Republic and Slovenia. Using Poland as benchmark, rst we examine the correlation between wage, productivity and unemployment rate changes in countries in question. en, using panel data model we assess the elasticities of the relative wage changes with regard to relative productivity and unemployment changes. We found out that the trajectory of wage, productivity and unemployment rate development in new EU member countries is diversi ed. We con rmed a strong relationship between wage and productivity ratio changes in Poland related to Czech Republic, Estonia and Hungary. Moreover, an increase of productivity in Poland in comparison to Czech Republic is greater than an increase of wages in Poland in comparison to Czech Republic. e same relation occurs in Slovak and Slovak Republic. At the same time the productivity in Poland in relation to Hungary and Estonia has been growing slower than the wages in Poland in comparison to Hungary and Estonia. e correlations between wage and unemployment rate ratios are of smaller signi cance.

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The main goal of our article is to bridge the gap in the regional analysis of informal employment in Poland and in particular to indicate the propensity for informal work in the working age population, to test if informal activities are typical for marginalized people (less educated, unemployed, older) and to identify the regional and spatial heterogeneity in the propensity. We use data from the 'Human Capital Balance 2010-2014' survey. Results indicate a strong relationship between the probability of informal work and age, sex and labour force status. Moreover, a strong spatial dependency can be observed.

To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods:A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors on the probability and extent of tax evasion. I also checked the robustness of the obtained results. Findings: I report low tax morale of company managers, low level of satisfaction of tax administration, and tightness of trade regulations as important factors that impact the probability of tax evasion. Moreover, tax morale plays an important role in explaining the extent of underreporting income. I report no significant impact of tax burden on the probability to evade taxes and the magnitude of evasion. Implications & Recommendations: Tax burden should not be considered as predominant in explaining tax evasion inclinations. More social aspects, like the perceived quality of governance, the level of trade regulations, and tax morale, become increasingly important in affecting tax evasion attitudes. Contribution & Value Added: I offer empirical evidence on the determinants of tax evasion. To that end, I utilise a new econometric approach and own primary data. Article type:research article

This article investigates a sample of almost nine million workers from 24 European countries in 2014 to conclude how involvement in global value chains (GVCs) affects working conditions. We use employer–employee data from the Structure of Earnings Survey merged with industry-level statistics on GVCs based on the World Input-Output Database. Given the multidimensional nature of the dependent variable, we compare estimates of the Mincerian wage model with zero-inflated beta regressions focused on other aspects of working conditions (overtime work and bonus payments). Wages prove to be negatively related to involvement in GVCs: workers in the more deeply involved sectors have lower and less stable earnings, implying worse working conditions. However, they are also less likely to have to work overtime. We prove that the analysis of social implications of increasing involvement of countries in global production must compare wage effects of GVCs with other aspects of complex changes in workers’ well-being.

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Research background: Wage inequalities are still part of an interesting policy-oriented research area. Given the developments in international trade models (heterogeneity of firms) and increasing availability of micro-level data, more and more attention is paid to wage differences observed within and be-tween firms. Purpose of the article: The aim of the paper is to address the research gap concerning limited cross-country evidence on a nexus of wage inequality?global value chains (GVCs), analysed from the perspective of wage inequality components within and between firms. Methods: This paper uses a large employee?employer database derived from the European Structure of Earnings Survey (SES), combined with sector-level indicators of GVC involvement based on the World Input-Output Database (WIOD). As a result, a rich database covering more than 7.5 million observations is created. The regression-based decomposition modelling technique developed by Fiorio and Jenkins (2010) is used to identify the contributions of different factors to wage inequalities, focusing on the components within and between firms. Findings & value added: The analysis presented in this paper aimed to show the contribution of GVC involvement, among various other factors, to the observed inequality of wages. Due to the use of a rich database that merges employer and employee data, the effects materialised with respect to different types of wages could be analysed separately, in particular components between and within firms. The general conclusion from the regression-based decomposition in log wages is that GVCs contribute marginally to the observed wage inequality in the European sample analysed in this paper. Some differences confronting the components within and between firms (the latter dominates) are observed; there is also certain intra sample heterogeneity in the estimated results (e.g. due to sector type or country group), but the general result is robust.