Analysing tax evasion dynamics via the Ising model

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dc.creatorZaklan, Georg
dc.creatorWesterhoff, Frank
dc.creatorStauffer, Dietrich
dc.date2008-01-18
dc.date.accessioned2026-07-07T12:05:36Z
dc.date.available2026-07-07T12:05:36Z
dc.descriptionWe develop a model of tax evasion based on the Ising model. We augment the model using an appropriate enforcement mechanism that may allow policy makers to curb tax evasion. With a certain probability tax evaders are subject to an audit. If they get caught they behave honestly for a certain number of periods. Simulating the model for a range of parameter combinations, we show that tax evasion may be controlled effectively by using punishment as an enforcement mechanism.
dc.description15 pages including figures and the Fortran program
dc.identifierhttps://arxiv.org/abs/0801.2980
dc.identifierhttp://arxiv.org/abs/0801.2980
dc.identifier.urihttp://salesiana.dossiersoluciones.com/handle/123456789/208421
dc.subjectGeneral Finance
dc.subjectPhysics and Society
dc.titleAnalysing tax evasion dynamics via the Ising model
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