On the role of backauditing for tax evasion in an agent-based Econophysics model

G. Seibold and Michael Pickhardt

Papers from arXiv.org

Abstract: We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parametrized via local temperatures and magnetic fields. In particular, we analyse the impact of backauditing and endogenously determined penalty rates on tax compliance. Both features contribute to a microfoundation of agent-based econophysics models of tax evasion.

Date: 2012-06
New Economics Papers: this item is included in nep-acc, nep-cmp, nep-iue and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:arx:papers:1206.7000

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