Lapse of time effects on tax evasion in an agent-based econophysics model

We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parameterized via local temperatures and magnetic fields. In particular, we analyze the impact of lapse of time effects (i.e. backauditing) and endogenously determined penalty rates on tax compliance. Both features contribute to a microfoundation of agent-based econophysics models of tax evasion.

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Year of publication:	2013
Authors:	Seibold, Götz ; Pickhardt, Michael
Published in:	Physica A: Statistical Mechanics and its Applications. - Elsevier, ISSN 0378-4371. - Vol. 392.2013, 9, p. 2079-2087
Publisher:	Elsevier
Subject:	Tax evasion \| Tax compliance \| Ising model \| Econophysics \| Numerical simulation

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011064597