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Lapse of time effects on tax evasion in an agent-based econophysics model

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  • Seibold, Götz
  • Pickhardt, Michael

Abstract

We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parameterized via local temperatures and magnetic fields. In particular, we analyze the impact of lapse of time effects (i.e. backauditing) and endogenously determined penalty rates on tax compliance. Both features contribute to a microfoundation of agent-based econophysics models of tax evasion.

Suggested Citation

  • Seibold, Götz & Pickhardt, Michael, 2013. "Lapse of time effects on tax evasion in an agent-based econophysics model," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 392(9), pages 2079-2087.
    • Handle: RePEc:eee:phsmap:v:392:y:2013:i:9:p:2079-2087
    DOI: 10.1016/j.physa.2013.01.016
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    Citations

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    Cited by:

    1. Sascha Hokamp & Götz Seibold, 2014. "Tax Compliance and Public Goods Provision. An Agent-based Econophysics Approach," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, vol. 6(4), pages 217-236, December.
    2. Giraldo-Barreto, Julian & Restrepo, J., 2021. "Tax evasion study in a society realized as a diluted Ising model with competing interactions," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 582(C).
    3. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    4. Richard Vale, 2015. "A Model for Tax Evasion with Some Realistic Properties," Papers 1508.02476, arXiv.org.
    5. Pickhardt, Michael & Seibold, Goetz, 2014. "Income tax evasion dynamics: Evidence from an agent-based econophysics model," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 147-160.
    6. Hokamp, Sascha, 2014. "Dynamics of tax evasion with back auditing, social norm updating, and public goods provision – An agent-based simulation," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 187-199.
    7. V.A. Molodykh, 2021. "Impact of Short-Term Exogenous Shocks on Taxpayer Behavior and Tax Evasion," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 20(2), pages 241-268.

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