Evidence on the effectiveness of FX interventions in the prevailing higher frequency approaches leaves a gap at horizons going beyond a few days. This is addressed by identifying a structural vector autoregressive model for the daily frequency with an external instrument. Using Japanese data, we...

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...