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

  • • We extend existing econophysics models with respect to the behavioral heterogeneity of agents. • We analyze enforcement or audit efficiency. • We compare agent-based tax evasion models in the economics versus the econophysics domain.

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Metadaten
Author: Michael Pickhardt, Götz Seibold
URL:http://www.sciencedirect.com/science/article/pii/S0167487013000408
DOI:https://doi.org/10.1016/j.joep.2013.01.011
ISSN:0167-4870
Title of the source (English):Journal of Economic Psychology
Document Type:Scientific journal article peer-reviewed
Language:English
Year of publication:2013
Tag:Econophysics; Ising model; Numerical simulation; Tax compliance; Tax evasion
Volume/Year:40
First Page:147
Last Page:160
Faculty/Chair:Fakultät 1 MINT - Mathematik, Informatik, Physik, Elektro- und Informationstechnik / FG Computational Physics
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