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Dynamics of tax evasion through an epidemic-like model

Author

Listed:
  • Rafael M. Brum

    (Instituto de Física, Universidade Federal Fluminense, Av. Litorânea s/n, 24210-340 Niterói-Rio de Janeiro, Brazil)

  • Nuno Crokidakis

    (Instituto de Física, Universidade Federal Fluminense, Av. Litorânea s/n, 24210-340 Niterói-Rio de Janeiro, Brazil)

Abstract

In this work, we study a model of tax evasion. We considered a fixed population divided in three compartments, namely honest tax payers, tax evaders and a third class between the mentioned two, which we call susceptibles to become evaders. The transitions among those compartments are ruled by probabilities, similarly to a model of epidemic spreading. These probabilities model social interactions among the individuals, as well as the government’s fiscalization. We simulate the model on fully-connected graphs, as well as on scale-free and random complex networks. For the fully-connected and random graph cases, we observe that the emergence of tax evaders in the population is associated with an active-absorbing nonequilibrium phase transition, that is absent in scale-free networks.

Suggested Citation

  • Rafael M. Brum & Nuno Crokidakis, 2017. "Dynamics of tax evasion through an epidemic-like model," International Journal of Modern Physics C (IJMPC), World Scientific Publishing Co. Pte. Ltd., vol. 28(02), pages 1-14, February.
    • Handle: RePEc:wsi:ijmpcx:v:28:y:2017:i:02:n:s0129183117500231
    DOI: 10.1142/S0129183117500231
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    Cited by:

    1. Crokidakis, Nuno & Sigaud, Lucas, 2021. "Modeling the evolution of drinking behavior: A Statistical Physics perspective," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 570(C).
    2. Crokidakis, Nuno & Galam, Serge, 2022. "After 2018 Bolsonaro victory, is a 2022 remake feasible?," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 600(C).

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