An Agent – Based Model of Tax Compliance with Social Networks

@inproceedings{Korobow2007AnA,
  title={An Agent – Based Model of Tax Compliance with Social Networks},
  author={Adam Korobow and Chris Johnson and Robert Axtell},
  year={2007}
}
589 National Tax Journal Vol. LX, No. 3 September 2007 Abstract In this paper, we use a computational modeling approach to examine the long–standing social issue of tax compliance. Specifi cally, we design an agent–based model—the Networked Agent–Based Compliance Model (NACSM)—where taxpayers not only exist within localized social networks, but also possess heterogeneous characteristics such as perceptions about the likelihood of audit and apprehension. When making compliance decisions, agents… CONTINUE READING

Citations

Publications citing this paper.

References

Publications referenced by this paper.
Showing 1-10 of 17 references

Social Norms and Conditional Cooperative Taxpayers.

  • Traxler, Christian
  • Department of Economics Discussion Paper No. 2006…
  • 2006

Misperceptions of Social Norms about Tax Compliance: From Theory to Intervention.

  • Wenzel, Michael
  • Journal of Economic Psychology
  • 2005

“ Searching for Ghosts : Who Are the Non – Filers and How Much Tax Do They Owe ?

  • Brian Erard, Chih – Chin Ho.
  • Journal of Public Economics 81 No
  • 2003

Social Behaviors , Enforcement and Tax Compliance Dynamics

  • S. Jon, Gary Hecht, Jon D. Perkins
  • 2002

“ Honesty and evasion in the tax compliance game

  • Brian Erard, Jonathan Feinstein.
  • Rand Journal of Economics
  • 2001

“ Crime and Punishment : An Economic Approach

  • S. Gary
  • Journal of Political Economy 76 No
  • 2000

“ Imitative Behaviour in Tax Evasion

  • Paolo Patelli.
  • Economic Simulations in Swarm : Agent – Based…
  • 2000

Similar Papers

Loading similar papers…