Mathematical models describing the effects of different tax evasion behaviors

M. L. Bertotti () and G. Modanese ()
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M. L. Bertotti: Free University of Bozen-Bolzano
G. Modanese: Free University of Bozen-Bolzano

Journal of Economic Interaction and Coordination, 2018, vol. 13, issue 2, No 5, 363 pages

Abstract: Abstract Microscopic models describing a whole of economic interactions in a closed society are considered. The presence of a tax system combined with a redistribution process is taken into account, as well as the occurrence of tax evasion. In particular, the existence is postulated, in relation to the level of evasion, of different individual taxpayer behaviors. The effects of the mentioned different behaviors on shape and features of the emerging income distribution profile are investigated qualitatively and quantitatively. Numerical solutions show that the Gini inequality index of the total population increases when the evasion level is higher, but does not depend significantly on the evasion spread. For fixed spread, the relative difference between the average incomes of the worst evaders and honest taxpayers increases approximately as a quadratic function of the evasion level.

Keywords: Complex systems; Microscopic models; Tax evasion; Income distribution (search for similar items in EconPapers)
JEL-codes: C02 C53 D31 H26 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (3)

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DOI: 10.1007/s11403-016-0185-9

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