I study tax avoidance along the income distribution based on micro data from the Income and Consumption Survey (EVS) for the year 2013. The richness of the survey concerning income, taxes and expenditures is exploited by modelling the German tax code in terms of the items available in the EVS....

We analyze individuals with heterogeneous time-inconsistent preferences that consume sin goods and make a savings decision. A government may tax the sin good and provide mandatory health insurance. Due to time-inconsistency, the individual sin good and savings choices in ict internalities. Due...

The COVID-19 pandemic is a major public health disaster having significant influence on economic, mental health and well-being of entire world population including North Macedonia. The existing literature is suggesting changes in the work performance and job satisfaction influencing mental...