Agent-Based Modelling of Tax Evasion : Theoretical Aspects and Computational Simulations

Cover -- Title Page -- Copyright -- Contents -- Notes on Contributors -- Foreword -- Preface -- Part I Introduction -- Chapter 1 Agentâ Based Modeling and Tax Evasion: Theory and Application -- 1.1 Introduction -- 1.2 Tax Evasion, Tax Avoidance and Tax Noncompliance -- 1.3 Standard Theories of Tax Evasion -- 1.4 Agentâ Based Models -- 1.5 Standard Protocols to Describe Agentâ Based Models -- 1.5.1 The Overview, Design Concepts, Details, and Decisionâ Making Protocol -- 1.5.1.1 Overview of the Model -- 1.5.1.2 Design Concepts -- 1.5.1.3 Details -- 1.5.2 Concluding Remarks on the ODD+D Protocol -- 1.6 Literature Review of Agentâ Based Tax Evasion Models -- 1.6.1 Public Goods, Governmental Tasks and Back Auditing -- 1.6.2 Replication, Docking, and Calibration Studies -- 1.6.3 Concluding Remarks on Agentâ Based Tax Evasion Models -- 1.7 Outlook: The Structure and Presentation of the Book -- 1.7.1 Part I Introduction -- 1.7.2 Part II Agentâ Based Tax Evasion Models -- References -- Chapter 2 How Should One Study Clandestine Activities: Crimes, Tax Fraud, and Other "Dark" Economic Behavior? -- 2.1 Introduction -- 2.2 Why Study Clandestine Behavior At All? -- 2.3 Tools for Studying Clandestine Activities -- 2.4 Networks and the Complexity of Clandestine Interactions -- 2.5 Layers of Analysis -- 2.6 Research Tools and Clandestine Activities -- 2.7 Conclusion -- Acknowledgment -- References -- Chapter 3 Taxpayer's Behavior: From the Laboratory to Agentâ Based Simulations -- 3.1 Tax Compliance: Theory and Evidence -- 3.2 Research on Tax Compliance: A Methodological Analysis -- 3.3 From Humanâ Subject to Computationalâ Agent Experiments -- 3.4 An Agentâ Based Approach to Taxpayers' Behavior -- 3.4.1 The Macroeconomic Approach -- 3.4.2 The Microeconomic Approach -- 3.4.3 Microâ Level Dynamics for Macroâ Level Interactions among Behavioral Types.