Dynamics of tax evasion with back auditing, social norm updating, and public goods provision : an agent-based simulation
Sascha Hokamp
| Year of publication: |
2014
|
|---|---|
| Authors: | Hokamp, Sascha |
| Published in: |
Journal of economic psychology : research in economic psychology and behavioral economics. - Amsterdam [u.a.] : Elsevier, ISSN 0167-4870, ZDB-ID 865181-4. - Vol. 40.2014, p. 187-199
|
| Subject: | Income tax evasion | Back auditing | Public goods provision | Pareto-optimality | Heterogeneous population | Social norms | Agent-based modeling | Öffentliche Güter | Public goods | Agentenbasierte Modellierung | Theorie | Theory | Soziale Norm | Social norm | Einkommensteuer | Income tax | Simulation | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance | Steuermoral | Tax compliance | Experiment | Steuerflucht | Cross-border tax evasion |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010428179