纳税人审计效果研究的微观模型
Microscopic models for the study of taxpayer audit effects
摘要：
本文构建并分析了一个微观动态模型，描述了在存在税收和再分配的社会中，也存在逃税和审计过程的收入分配的演变。重点是执行制度的影响，其特点是不同的选择审计纳税人的分数和对不遵守规定的个人的处罚。采用复杂系统的观点：社会被认为是一个由大量异质个体组成的系统。这些人分为不同的收入阶层，也可能有不同的逃税行为。在每个类中的个人的数量的时间的变化是由一个系统的非线性微分方程的动力学离散化玻尔兹曼类型，涉及转移概率。
英文摘要：
A microscopic dynamic model is here constructed and analyzed, describing the evolution of the income distribution in the presence of taxation and redistribution in a society in which also tax evasion and auditing processes occur. The focus is on effects of enforcement regimes, characterized by different choices of the audited taxpayer fraction and of the penalties imposed to noncompliant individuals. A complex systems perspective is adopted: society is considered as a system composed by a large number of heterogeneous individuals. These are divided into income classes and may as well have different tax evasion behaviors. The variation in time of the number of individuals in each class is described by a system of nonlinear differential equations of the kinetic discretized Boltzmann type involving transition probabilities.
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