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Controlling tax evasion fluctuations

  • Zaklan, Georg
  • Lima, F.W.S.
  • Westerhoff, Frank

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 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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File URL: http://www.sciencedirect.com/science/article/pii/S0378437108006018
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Article provided by Elsevier in its journal Physica A: Statistical Mechanics and its Applications.

Volume (Year): 387 (2008)
Issue (Month): 23 ()
Pages: 5857-5861

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Handle: RePEc:eee:phsmap:v:387:y:2008:i:23:p:5857-5861
Contact details of provider: Web page: http://www.journals.elsevier.com/physica-a-statistical-mechpplications/

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