Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. JEL: O11, O33, J21 Terms of use: Documents in
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.
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.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.