; (D) reduces vital State and Federal tax revenues; (E) places law-abiding employers at a competitive disadvantage with noncompliant employers; (F) burdens commerce and the free flow of goods; and (G) lowers labor standards throughout labor markets. (6) Low-wage workers are at the greatest risk of suffering from wage theft. A survey of 4,387 low-wage workers in New York, Los Angeles, and Chicago found that 68 percent of the workers surveyed had experienced some form of wage theft in the workweek immediately before the survey was conducted. These workers experienced a range of wage and hour violations: 26 percent of such workers were not paid minimum wage; 76 percent of such workers who worked more than 40 hours in the workweek immediately before the survey was conducted were not paid at the overtime rate