Behavioral dynamics of tax evasion – A survey

Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland

“…Then, the models were empirically tested to identify tax non-compliance determinants, and individual tax compliance behaviour was analysed with laboratory experiments. Later, with the simulation of agent-based models, the social dynamics between different groups involved in the tax game could be modelled (Pickhardt and Prinz, 2014). These different approaches have also been combined (see Bloomquist, 2011, as an illustrative example combining the empirical, experimental and agentbased approach).…”

“…The empirical approach will be neglected, as empirical capturing of tax non-compliance is already part of Section 4. For a comprehensive overview of tax compliance research over time and the involved disciplines see, for example, Pickhardt and Prinz (2014).…”

“…See Alm (2012); Alm and Jacobson (2007); Pickhardt and Prinz (2014) for more information on experimental approaches.…”

“…They are based on the assumption that different individuals or groups interact directly with each other and that their behaviour therefore depends on each other's behaviour. So the focus is often on the dynamics resulting from variation of the interaction or the enforcement process (Pickhardt and Prinz, 2014). For an illustration of how agent-based models can be used to analyse tax compliance aspects, see, for example, Hashimzade et al (2015) or see Bloomquist (2006) for an example comparing three agentbased income tax non-compliance models.…”

“…For an illustration of how agent-based models can be used to analyse tax compliance aspects, see, for example, Hashimzade et al (2015) or see Bloomquist (2006) for an example comparing three agentbased income tax non-compliance models. Further explanations of agent-based models and why they are especially apt to model the dynamics of tax non-compliance can be found in Pickhardt and Prinz (2014).…”