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.
Author: | Michael Pickhardt, Götz Seibold |
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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 |