19 Citations
A simple mechanism leading to first-order phase transitions in a model of tax evasion
- EconomicsInternational Journal of Modern Physics C
- 2021
In this work, we study a dynamics of tax evasion. We considered a fully-connected population divided in three compartments, namely honest tax payers, tax evaders and susceptibles, a class that is…
Tax Evasion Dynamics via Kinetic Models of Opinion Dynamics
- EconomicsTheoretical Economics Letters
- 2019
The socioeconomic
phenomena as tax evasion in agent-based community can be studied numerically
through the Zaklan model (ZM). The ZM has been con_gured as an excellent tool
to control the tax…
Dynamics of tax evasion through an epidemic-like model
- EconomicsArXiv
- 2016
This work considers a fixed population divided in three compartments, namely honest tax payers, tax evaders and a third class between the mentioned two, which is called "susceptibles" to become evaders to study a model of tax evasion.
Microscopic models for the study of taxpayer audit effects
- Economics
- 2016
A microscopic dynamic model is here constructed and analyzed, describing the evolution of the income distribution in the presence of taxation and redistribution in a society in which also tax evasion…
Behavioural Economics and Tax Evasion: Calibrating an Agent-based Econophysics Model with Experimental Tax Compliance Data
- Economics
- 2016
We observe in the literature a persistent lack of calibrating agent-based econophysics tax evasion models. However, calibrations are indispensable to the quantitative and predictive application of…
Agent‐Based Modeling and Tax Evasion: Theory and Application
- Economics
- 2018
While the formal study of tax evasion began with a seminal paper by M.G. Allingham and A. Sandmo titled “Income Tax Evasion: A Theoretical Analysis” in 1972, scholars and practitioners continue to be…
Tax evasion study in a society realized as a diluted Ising model with competing interactions
- Materials Science
- 2021
Mathematical models describing the effects of different tax evasion behaviors
- Economics
- 2016
Microscopic models describing a whole of economic interactions in a closed society are considered. The presence of a tax system combined with a redistribution process is taken into account, as well…
Mathematical models describing the effects of different tax evasion behaviors
- EconomicsJournal of Economic Interaction and Coordination
- 2016
Microscopic models describing a whole of economic interactions in a closed society are considered. The presence of a tax system combined with a redistribution process is taken into account, as well…
Consensus, Polarization and Hysteresis in the Three-State Noisy q-Voter Model with Bounded Confidence
- MathematicsEntropy
- 2022
In this work, we address the question of the role of the influence of group size on the emergence of various collective social phenomena, such as consensus, polarization and social hysteresis. To…
References
SHOWING 1-10 OF 51 REFERENCES
An Agent-Based Model of Tax Compliance: an Application to the Spanish Case
- EconomicsAdv. Complex Syst.
- 2013
The behavioral outcomes show that scenarios with strict rational agents strongly overestimate tax evasion, while the introduction of social influence and normative commitments allows to generate more plausible compliance levels under certain deterrence conditions.
A multi-agent-based approach to tax morale
- Economics
- 2008
We embed the behavior of tax evasion into the standard two-dimensional Ising model. In the presence of an external magnetic field, the Ising model is able to generate the empirically observed effect…
Controlling the Tax Evasion Dynamics via Majority-Vote Model on Various Topologies
- Economics
- 2012
Within the context of agent-based Monte-Carlo simulations, we study the well-known majority-vote model (MVM) with noise applied to tax evasion on simple square lattices (LS), Honisch-Stauffer (SH),…
Role of conviction in non-equilibrium models of opinion formation
- MathematicsPhysical review. E, Statistical, nonlinear, and soft matter physics
- 2012
Numerical simulations show that a nonequilibrium continuous phase transition, from a disordered state to a state with a prevailing opinion, occurs at a critical point p(c) that depends on the distribution of the convictions, with the transition being spoiled in some cases.
The Sznajd model with limited persuasion: competition between high-reputation and hesitant agents
- MathematicsArXiv
- 2011
A modified version of the two-dimensional Sznajd sociophysics model is studied, which considers the effects of agents' reputations in the persuasion rules, and presents realistic democracy-like situations where the majority of spins are aligned in a certain direction.
Analysing tax evasion dynamics via the Ising model
- Economics
- 2008
We develop a model of tax evasion based on the Ising model. We augment the model using an appropriate enforcement mechanism that may allow policy makers to curb tax evasion. With a certain…
Competition of Dynamic Self-Confidence and Inhomogeneous Individual Influence in Voter Models
- Computer ScienceEntropy
- 2013
This paper proposes a voter model with dynamic self-conviction and heterogeneous individual influence which is related to the underlying network topology and results are helpful for understanding some aspects of collective phenomena that occur on online social media.