38 citations · 45 across the 5 of their papers we have counts for
3 papers · 1 filter
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…
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…
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…