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On the role of backauditing for tax evasion in an agent-based Econophysics model

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  • G. Seibold
  • M. Pickhardt

Abstract

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 particular, we analyse the impact of backauditing and endogenously determined penalty rates on tax compliance. Both features contribute to a microfoundation of agent-based econophysics models of tax evasion.

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File URL: http://arxiv.org/pdf/1206.7000
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Bibliographic Info

Paper provided by arXiv.org in its series Papers with number 1206.7000.

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Date of creation: Jun 2012
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Handle: RePEc:arx:papers:1206.7000

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Web page: http://arxiv.org/

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