A Model for Tax Evasion with Some Realistic Properties

Abstract

We present a discrete-time dynamic model of income tax evasion. The model is solved exactly in the case of a single taxpayer and shown to have some realistic properties, including avoiding the Yitzhaki paradox. The extension to an agent-based model with a network of taxpayers is also investigated.

10 pages, 6 figures

Cited by in corpus (1)

• A Game of Tax Evasion: evidences from an agent-based model