Controlling tax evasion fluctuations
AbstractWe 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 appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.
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Bibliographic InfoArticle provided by Elsevier in its journal Physica A: Statistical Mechanics and its Applications.
Volume (Year): 387 (2008)
Issue (Month): 23 ()
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Web page: http://www.journals.elsevier.com/physica-a-statistical-mechpplications/
Opinion dynamics; Sociophysics; Ising model;
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- Georg Zaklan & Frank Westerhoff & Dietrich Stauffer, 2008.
"Analysing tax evasion dynamics via the Ising model,"
- Georg Zaklan & Frank Westerhoff & Dietrich Stauffer, 2009. "Analysing tax evasion dynamics via the Ising model," Journal of Economic Interaction and Coordination, Springer, vol. 4(1), pages 1-14, June.
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