Controlling tax evasion fluctuations

Georg Zaklan, F.W.S. Lima and Frank Westerhoff

Physica A: Statistical Mechanics and its Applications, 2008, vol. 387, issue 23, 5857-5861

Abstract: We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

Keywords: Opinion dynamics; Sociophysics; Ising model (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (17)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:phsmap:v:387:y:2008:i:23:p:5857-5861

DOI: 10.1016/j.physa.2008.06.036

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