Within the context of agent-based Monte-Carlo simulations, we study the well-known majority-vote model (MVM) with noise applied to tax evasion on simple square lattices, Voronoi-Delaunay random lattices, Barabasi-Albert networks, and Erdös-Rényi random graphs. In the order to analyse and to control the fluctuations for tax evasion in the economics model proposed by Zaklan, MVM is applied in the neighborhod of the noise critical $q_{c}$. The Zaklan model had been studied recently using the equilibrium Ising model. Here we show that the Zaklan model is robust and can be reproduced also through the nonequilibrium MVM on various topologies.
In this paper we present a simplified model of a proportional taxation system where citizens decide whether to pay taxes or evade them. We initially derive a dynamic equation for the fraction of evaders and then present both its critical points and equilibrium stable states for a well-mixed population and for a fixed audit probability. Our theoretical predictions consider different possible income distributions (homogeneous and heterogeneous), time-dependent audit probability and different possible social topologies, by means of selected complex network configurations. All derived results are …
This paper presents a simple agent-based model of an economic system, populated by agents playing different games according to their different view about social cohesion and tax payment. After a first set of simulations, correctly replicating results of existing literature, a wider analysis is presented in order to study the effects of a dynamic-adaptation rule, in which citizens may possibly decide to modify their individual tax compliance according to individual criteria, such as, the strength of their ethical commitment, the satisfaction gained by consumption of the public good and the perc…
Supervised tax compliance and evasion from a spatial evolutionary game perspective
Business College, Southwest University（西南大学商学院）；College of Artificial Intelligence, Southwest University（西南大学人工智能学院）；Institute of Technical Physics and Materials Science, Centre for Energy Research（匈牙利科学院能源研究中心技术物理与材料科学研究所）
In this work we study a dynamics of tax evasion. We considered a fully-connected population divided in three compartments, namely honest tax payers, tax evaders and susceptibles, a class that is composed by honest tax payers that can become evaders. We consider a contagion model where the transitions among the compartments are governed by probabilities. Such probabilities represent the possible interactions among the indiviudals, as well as the government's fiscalization. We show by analytical and numerical calculations that the emergence of tax evaders in the population is associated with an …
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 \textit{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 …
In this research, the tax evasion percentage, as order parameter, of a system of individuals or agents inscribed in a $N = L \times L$ 2D square grid is computed. The influence of local environment over each agent is quantified both through competitive exchange integrals (ferromagnetic and antiferromagnetic bonds) and dangling bonds randomly distributed, which allows to identify the system with disordered ternary alloys of the type $\mathrm{A_\textit{p}B_\textit{x}C_\textit{q}}$ with a certain stoichiometry $(p,x,q)$ particular of each society. Our proposal is based on the so-called spin glass…
Stochastic compliance/evasion dynamics in tax models: a piecewise deterministic Markov process approach
Institute of Stochastics, Johannes Kepler University Linz（约瀚内斯·开普勒大学林茨随机研究所）；Institute of Applied Statistics, Johannes Kepler University Linz（约瀚内斯·开普勒大学林茨应用统计研究所）
