税收遵从与公共物品供给--基于主体的经济物理学分析
Tax Compliance and Public Goods Provision -- An Agent-based Econophysics Approach
摘要：
我们计算动态逃税的多代理经济物理模型，这是通过从理论的磁性和以前已被证明捕捉的主要特征，从基于代理的模型，建立在标准的阿林厄姆和Sandmo的方法。特别是，我们实现了一个反馈的公共物品提供的决策自私的代理人，旨在追求自己的利益。我们的研究结果意味着，这样的反馈增强了自私的代理人的道德态度，从而减少逃税的百分比。两个参数支配自私的代理人的行为，（i）的适应率的变化，在公共产品的提供和（ii）的阈值感知的公共产品的提供。并进一步分析了不同代理人构成下以及在公共物品供给反馈下的逃税行为。我们的结论是，政策制定者可以通过有针对性的公共关系，通过感知阈值提高税收遵从行为。
英文摘要：
We calculate the dynamics of tax evasion within a multi-agent econophysics model which is adopted from the theory of magnetism and previously has been shown to capture the main characteristics from agent-based based models which build on the standard Allingham and Sandmo approach. In particular, we implement a feedback of public goods provision on the decision-making of selfish agents which aim to pursue their self interest. Our results imply that such a feedback enhances the moral attitude of selfish agents thus reducing the percentage of tax evasion. Two parameters govern the behavior of selfish agents, (i) the rate of adaption to changes in public goods provision and (ii) the threshold of perception of public goods provision. Furtheron we analyze the tax evasion dynamics for different agent co mpositions and under the feedback of public goods provision. We conclude that policymakers may enhance tax compliance behavior via the threshold of perception by means of targeted public relations.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
