18 citations · 19 across the 2 of their papers we have counts for
2 papers
physics.soc-ph2012★ 18 cited
On the role of backauditing for tax evasion in an agent-based Econophysics model
G. Seibold, M. Pickhardt
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 p…
physics.soc-ph2011★ 1 cited
Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model
Michael Pickhardt, Goetz Seibold
We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomog…