Agent based models are proposed as an adequate tool for analysing tax payer decisions and, thereby, the consequences of such decisions as they manifest themselves at the macro level. TAXSIM models the conduct of agents of three types, i.e. employers, employees and the government, in an economy...

Cover -- Title Page -- Copyright -- Contents -- Notes on Contributors -- Foreword -- Preface -- Part I Introduction -- Chapter 1 Agent‐Based Modeling and Tax Evasion: Theory and Application -- 1.1 Introduction -- 1.2 Tax Evasion, Tax Avoidance and Tax Noncompliance -- 1.3 Standard Theories...

This manuscript investigates the asymptotic properties of a discrete and probabilistic dynamical system describing long-run migratory behavior across regions. The analysis employs face-homogeneous Markov chains to explain the emergence of the Zipf's Law in a system of cities. Our findings enable...

In order to shed light on the patterns of economic development characterized by sustained growth and persistent wealth inequality, we develop an agent-based model in which generations overlap and parents leave bequests to offspring. The model shows how neighborhood effects influence the long-run...