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A MULTI-AGENT-BASED APPROACH TO TAX MORALE

F. W. S. Lima () and Georg Zaklan ()
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F. W. S. Lima: Departamento de Física, Universidade Federal do Piauí, 64049-550 Teresina, PI, Brazil
Georg Zaklan: Department of Economics, University of Bamberg, Feldkirchenstrasse 21, D-96045 Bamberg, Germany

International Journal of Modern Physics C (IJMPC), 2008, vol. 19, issue 12, 1797-1808

Abstract: We embed the behavior of tax evasion into the standard two-dimensional Ising model. In the presence of an external magnetic field, the Ising model is able to generate the empirically observed effect of tax morale, i.e., the phenomenon that in some countries tax evasion is either rather high or low. The external magnetic field captures the agents' trust in governmental institutions. We also find that tax authorities may curb tax evasion via appropriate enforcement mechanisms. Our results are robust for the Barabási–Albert and Voronoi–Delaunay networks.

Keywords: Opinion dynamics; sociophysics; Ising model; tax morale (search for similar items in EconPapers)
Date: 2008
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