A simple mechanism leading to first-order phase transitions in a model of tax evasion

Abstract

In this work we study a dynamics of tax evasion. We considered a fully-connected population divided in three compartments, namely honest tax payers, tax evaders and susceptibles, a class that is composed by honest tax payers that can become evaders. We consider a contagion model where the transitions among the compartments are governed by probabilities. Such probabilities represent the possible interactions among the indiviudals, as well as the government's fiscalization. We show by analytical and numerical calculations that the emergence of tax evaders in the population is associated with an active-absorbing nonequilibrium first-order phase transition. In the absorbing phase only honest tax payers survive in the steady states of the model, and we observe a coexistence of the three subpopulations in the active phase.

arXiv comment12 pages, 3 figures, to appear in IJMPC. arXiv admin note: text overlap with arXiv:1609.04338

References in corpus (33)

• Nonequilibrium Critical Phenomena and Phase Transitions into Absorbing States
• Sociophysics: A review of Galam models
• Contrarian Deterministic Effect: the "Hung Elections Scenario"
• On the Role of Zealotry in the Voter Model
• The role of inflexible minorities in the breaking of democratic opinion dynamics
• Disorder induced phase transition in kinetic models of opinion dynamics
• Spontaneous emergence of contrarian-like behaviour in an opinion spreading model
• Mean field solutions of kinetic exchange opinion models
• Van Kampen's expansion approach in an opinion formation model
• Sudden transitions in coupled opinion and epidemic dynamics with vaccination
• The influence of contrarians in the dynamics of opinion formation
• Generic finite size scaling for discontinuous nonequilibrium phase transitions into absorbing states
• Three-state opinion dynamics in modular networks
• Symmetry breaking by heating in a continuous opinion model
• Impacts of Opinion Leaders on Social Contagions
• Models of Opinion Formation: Influence of Opinion Leaders
• Phase transitions in a lattice population model
• Dynamics of a first order transition to an absorbing state
• Nonequilibrium phase transition in an open quantum spin system with long-range interaction
• A three-state kinetic agent-based model to analyze tax evasion dynamics
• Adoption of Innovations with Contrarians and Repentant Agents
• On the role of backauditing for tax evasion in an agent-based Econophysics model
• Continuous and discontinuous absorbing-state phase transitions on Voronoi-Delaunay random lattices
• Dynamics of tax evasion through an epidemic-like model
• The symbiotic contact process: phase transitions, hysteresis cycles, and bistability
• Discontinuous phase transition in an open-ended Naming Game
• Probing into the effectiveness of self-isolation policies in epidemic control
• Mathematical models describing the effects of different tax evasion behaviors
• Microscopic models for the study of taxpayer audit effects
• Tax evasion study in a society realized as a diluted Ising model with competing interactions
• Robustness of first-order phase transitions in one-dimensional long-range contact processes
• Discontinuous transitions can survive to quenched disorder in a 2-dimensional nonequilibrium system
• Do the right thing

Cited by in corpus (6)

• Role of inflexible minorities in the evolution of alcohol consumption
• Recent violent political extremist events in Brazil and epidemic modeling: The role of a SIS-like model on the understanding of spreading and control of radicalism
• Nonequilibrium phase transitions and absorbing states in a model for the dynamics of religious affiliation
• Dynamics of drug trafficking: Results from a simple compartmental model
• Effective one-dimension reduction of multi-compartment complex systems dynamics
• Impact of memory and bias in kinetic exchange opinion models on random networks