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.

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Metadaten
Author: Götz Seibold, Michael Pickhardt
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
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