Simulating Tax Evasion with Utilitarian Agents and Social Feedback


This article discusses the TAXSIM model for the simulation of tax evading behavior in a computational model of a single market sector. The rate of tax evasion is an agreement between an employer and an employee that is made to reduce costs. The agents’ expectations and satisfaction are results of the agents’ individual learning, based on their own… (More)
DOI: 10.4018/jats.2010120102