The accuracy of a tax return is usually interpreted as an outcome of the tax evasion decision by an individual. However, in non-democratic regimes with predatory blackmail tax systems it is possible that large sums voluntarily reported by influential politicians or businessmen may be used as...

The paper deals with a problem regularly faced by survey studies of patriarchal communities, i.e. communities with a high authority of senior generations and a low level of women's autonomy. In such communities, female respondents might give untruthful answers to survey questions in order to fit...

The paper is devoted to the fertility intentions of the migrants from Russia belonging to the recent wave of so called "Exodus" caused by Russia's invasion in Ukraine in 2022 and its social impact on Russian society. The authors use the disruption hypothesis and predict the drop in the fertility...

We use household panel data from Tajikistan to explore the change in living arrangements as a response to income shifts related to international labour migration. In addition, we analyse the interaction between the effect of idiosyncratic income increase resulting from a completed migration...

A significant part of Russian migrants, who fled the country after February 2022, are qualified professionals, and almost half have moved with their partners and children. For them, the social capital required for integration in the host country is closely linked to family issues and daily...

Der Wiederaufbau der Ukraine beginnt jetzt - auch wenn das Umfeld, in dem er stattfindet, von Krieg, Gewalt und Zerstörung geprägt ist und Russland seinen Angriffskrieg fortsetzt. Mit der Aufnahme der Ukraine als Beitrittskandidat hat die Europäische Union (EU) den Wiederaufbau auch zu ihrer...

Rebuilding Ukraine starts now - even if it is being undertaken against a backdrop of conflict, violence and destruction, with Russia continuing to wage its war of aggression. In granting Ukraine European Union (EU) candidate status, the EU has also made the country's recovery one of its own...

The paper looks at the persistence of egalitarian norms in post-Communist societies by focusing on the former members of the Communist parties in Central and Eastern Europe (CEE) and Russia and their children. Using the individual-level survey data, we show that there are striking differences...

This working paper contains supplementary material to the paper Communism or Communists? Soviet Legacies and Corruption in Transition Economies. The supplementary material covers the description of calculation and sources of key variables, as well as reports summary statistics and provides...

In a centralized federation, where tax rates and taxation rules are set by the federal government, manipulating the thoroughness of tax auditing and the effectiveness of tax collection could be attractive for regional authorities because of a variety of reasons. These range from tax competition...