2016
DOI: 10.4236/tel.2016.64086
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Tax Evasion Dynamics via Non-Equilibrium Model on Directed Small-World Networks

Abstract: Based on people or agent community, we use the Zaklan model as a mechanism to control the tax evasion fluctuations. Here, we use the non-equilibrium Sánchez-López-Rodríguez model (SLR), i.e. directed Watts-Strogatz networks, as a dynamics of the temporal evolution of the Zaklan model. We simulate the response of tax cheaters to punishment by an auditing authority as well as to the behavior of their neighbors. The higher the punishment is, the smaller is the simulated probability to cheat. This reasonable resul… Show more

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Cited by 2 publications
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“…Then, it is reasonable to expect that a non-equilibrium model (MVM) explains better events of non-equilibrium. In order to show that the problem of tax evasion fluctuations is better described by a non-equilibrium model than by an equilibrium model, Lima [14][15][16][17] (2010 to 2016) studied the ZM on Apollonian, Opinion-Dependent, Solomon, and Small-World Networks. In all these cases the tax evasion problem was analyzed using the two-state version of MVM, where the honest agent was rated +1 and the evaded value −1.…”
Section: Introductionmentioning
confidence: 99%
“…Then, it is reasonable to expect that a non-equilibrium model (MVM) explains better events of non-equilibrium. In order to show that the problem of tax evasion fluctuations is better described by a non-equilibrium model than by an equilibrium model, Lima [14][15][16][17] (2010 to 2016) studied the ZM on Apollonian, Opinion-Dependent, Solomon, and Small-World Networks. In all these cases the tax evasion problem was analyzed using the two-state version of MVM, where the honest agent was rated +1 and the evaded value −1.…”
Section: Introductionmentioning
confidence: 99%