Alexandru Ioan Cuza University of Iași, Romania
IZA World of Labor role
Author
Current position
Associate Professor, Alexandru Ioan Cuza University of Iași, Romania
Research interest
Personnel economics, labor economics, business economics, informal economy
Past positions
Lecturer, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iași (UAIC Iași), Romania (2019–2020)
Marie Curie Research Fellow, Sheffield University Management School, UK (2017–2019)
Assistant Professor, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iași, Romania (2015–2017)
Qualifications
PhD at Doctoral School of Economics and Business Administration, Alexandru Ioan Cuza University of Iași, 2012
Selected publications
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"Evaluating the working conditions of the dependent self-employed." International Journal of Entrepreneurial Behavior and Research (2019) (with C. C. Williams).
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"Tax morale and institutional theory: A systematic review." International Journal of Sociology and Social Policy 38:9/10 (2018): 868–886.
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“Evaluating the illegal employer practice of under-reporting employees’ salaries.” British Journal of Industrial Relations (2016) (with C. C. Williams).
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“Evaluating the prevalence of the undeclared economy in Central and Eastern Europe: An institutional asymmetry perspective.” European Journal of Industrial Relations 21:4 (2015): 389–406 (with C. C. Williams).
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“Motivation and research productivity in a university system undergoing transition.” Research Evaluation 24:3 (2015): 282–292 (with A. Zaiț).
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Cash wage payments in transition economies: Consequences of envelope wages Updated
Reducing under-reporting of salaries requires institutional changes
Ioana Alexandra HorodnicColin C. Williams, October 2021In transition economies, a significant number of companies reduce their tax and social contributions by paying their staff an official salary, described in a registered formal employment agreement, and an extra, undeclared “envelope wage,” via a verbal unwritten agreement. The consequences include a loss of government income and a lack of fair play for lawful companies. For employees, accepting under-reported wages reduces their access to credit and their social protections. Addressing this issue will help increase the quality of working conditions, strengthen trade unions, and reduce unfair competition.MoreLess