Income tax evasion dynamics: Evidence from an agent-based econophysics model

@article{Pickhardt2011IncomeTE,
  title={Income tax evasion dynamics: Evidence from an agent-based econophysics model},
  author={Michael Pickhardt and Goetz Seibold},
  journal={Journal of Economic Psychology},
  year={2011},
  volume={40},
  pages={147-160}
}
We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom (agents) are subject to a specific social temperature and coupled to external fields which govern their social behavior. This new modeling frame allows for analyzing large societies of four different and interacting agent types. As a second… Expand
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