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On the role of backauditing for tax evasion in an agent-based Econophysics model
backauditing tax evasion agent-based Econophysics
2012/9/14
We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where dif-ferent types of agents are parametrized via local temperatures and magnetic fields. In particular, we analy...
We develop a model of tax evasion based on the Ising model. We augment the model using an appropriate enforcement mechanism that may allow policy makers to curb tax evasion. With a certain probability...