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

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.

7 pages, 9 figures

References in corpus (2)

• Three-state majority-vote model on square lattice
• Microscopic energy flows in disordered Ising spin systems

Cited by in corpus (5)

• A three-state kinetic agent-based model to analyze tax evasion dynamics
• Dynamics of tax evasion through an epidemic-like model
• A simple mechanism leading to first-order phase transitions in a model of tax evasion
• Tax evasion study in a society realized as a diluted Ising model with competing interactions
• Tax Compliance and Public Goods Provision -- An Agent-based Econophysics Approach