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CAWM Discussion Papers, Universität Münster >
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http://hdl.handle.net/10419/52734
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| Title: | | Income tax evasion dynamics: Evidence from an agent-based econophysics model  |
| Authors: | | Pickhardt, Michael Seibold, Goetz |
| Issue Date: | | 2011 |
| Series/Report no.: | | CAWM discussion paper / Centrum für Angewandte Wirtschaftsforschung Münster 53 |
| Abstract: | | We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom (agents) are subject to a specific social temperature and coupled to external fields which govern their social behavior. This new modeling frame allows for analyzing large societies of four different and interacting agent types. As a second novelty, our model may reproduce results from agent-based models that incorporate standard Allingham and Sandmo tax evasion features as well as results from existing two-dimensional Ising based tax evasion models. We then use our model for analyzing income tax evasion dynamics under different enforcement scenarios and point to some policy implications. |
| Subjects: | | tax evasion tax compliance Ising Model econophysics numerical simulation |
| JEL: | | H26 O17 C15 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CAWM Discussion Papers, Universität Münster
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