This article reconsiders the nature of the trends (i.e. deterministic or stochastic) of the Nelson-Plosser macroeconomic time series. For this purpose, the article employs two new tests that display robustness to structural breaks of unknown forms, irrespective of the date and/or location of the...

In a tax compliance experiment with real face-to-face communication between declaring subjects and officers, we analyse the role of both the subject's and the officer's gender for deceptive behaviour. We do not find, first, that the amount of underreporting generally depends on the officer's...