税收、再分配举措与逃税行为对财富不平等的影响：基于智能体模型的研究方法

基于消费的税收系统的不公平性

The Inequity of Consumption-Based Tax Systems

本研究通过数值模拟分析了基于消费的税收系统的累退性，发现最贫困的40%家庭承担了不成比例的税负，挑战了消费税的公平性，并为设计更公平的财政政策提供了定量见解。

A dynamic model of Tax Evasion

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 …

Benford's law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions

The yearly aggregated tax income data of all, more than 8000, Italian municipalities are analyzed for a period of five years, from 2007 to 2011, to search for conformity or not with Benford's law, a counter-intuitive phenomenon observed in large tabulated data where the occurrence of numbers having smaller initial digits is more favored than those with larger digits. This is done in anticipation that large deviations from Benford's law will be found in view of tax evasion supposedly being widespread across Italy. Contrary to expectations, we show that the overall tax income data for all these …

A simple mechanism leading to first-order phase transitions in a model of tax evasion

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 …

Dynamics of tax evasion through an epidemic-like model

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 …

从引力到约束：财富再分配作为福克-普朗克框架下的最优漂移设计

From Gravity to Confinement: Wealth Redistribution as Optimal Drift Design in the Fokker-Planck Framework

研究财富再分配问题，通过福克-普朗克框架将最优再分配设为控制问题，考虑干预成本，对比比例税与累进税，指出累进税能在政策相关时间尺度内再分配，比例税依赖人口更替。