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....

The article concerns with the subject of studying economic behavior of taxpayers with regard to tax evasion. An overview of theoretic and methodological approaches concerning decision making on the base of rational and behavior principles is given. The methodology of research assumes application...

China has been experiencing urbanization at an unprecedented rate over the last two decades. This study analyzes the impact of urbanization on land occupation. Cities are clustered by their functions and development stages, which is illustrated by a cluster tree, a dynamic tree that depicts the...

The European Union defined itself as a global leader in the promotion and development of renewable energy sources. The European Union initiated crucial changes in renewable energy policies in its Member States. This paper presents the results of a comprehensive analysis of policy debate and...