This paper investigates optimal audit programs in an economy populated by artificial agents. The behavior of the artificial agents is calibrated using data obtained from experiments on fiscal evasion made in northern Chile (Antofagasta) and northern Italy (Trento). We identify a tax collection...

Group membership is a powerful determinant of social behaviour in a variety of experimental games. Its effect may be channelled primarily via the beliefs of group members, or directly change their social preferences. We report an experiment with a prisoner's dilemma with multiple actions, in...