Lapse of time effects on tax evasion in an agent-based econophysics model
- We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parameterized via local temperatures and magnetic fields. In particular, we analyze the impact of lapse of time effects (i.e. backauditing) and endogenously determined penalty rates on tax compliance. Both features contribute to a microfoundation of agent-based econophysics models of tax evasion.
Author: | Götz Seibold, Michael Pickhardt |
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URL: | http://www.sciencedirect.com/science/article/pii/S0378437113000307 |
DOI: | https://doi.org/10.1016/j.physa.2013.01.016 |
ISSN: | 0378-4371 |
Title of the source (English): | Physica A: Statistical Mechanics and its Applications |
Document Type: | Scientific journal article peer-reviewed |
Language: | English |
Year of publication: | 2013 |
Volume/Year: | 392 |
Issue number: | 9 |
First Page: | 2079 |
Last Page: | 2087 |
Faculty/Chair: | Fakultät 1 MINT - Mathematik, Informatik, Physik, Elektro- und Informationstechnik / FG Computational Physics |