2 citations · 4 across the 3 of their papers we have counts for
3 papers
physics.soc-ph2008
A multi-agent-based approach to tax morale
G. Zaklan, F. W. S. Lima, F. Westerhoff
We embed the behaviour 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 empirica…
physics.soc-ph2008★ 2 cited
Controlling tax evasion fluctuations
Frank Westerhoff, Welington Lima, Georg Zaklan
We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an…
q-fin.GN2008★ 2 cited
Analysing tax evasion dynamics via the Ising model
Georg Zaklan, Frank Westerhoff, Dietrich Stauffer
We develop a model of tax evasion based on the Ising model. We augment the model using an appropriate enforcement mechanism that may allow policy makers to curb tax evasion. With a…