2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/208421We 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.15 pages including figures and the Fortran programGeneral FinancePhysics and Societytext