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- W2059969213 abstract "Tax reporting compliance by small business owners is modeled in an agent-based framework using concepts and methods based on evolutionary dynamics. A business owner’s ‘‘fitness’’ is a function of net after tax (and post-audit) income. Business owners exhibit heterogeneous tax morale and compliance propensity following four stochastically assigned behavioral ‘‘archetypes’’: Honest, Strategic, Defiant, and Random. The model is calibrated to observations from laboratory experiments and taxpayer random audits. The calibrated model is used to simulate evolutionary changes in a static population of 10,000 small business owners. A simulation using realistic parameters for the probability of audit and penalty rate finds that after fifteen time periods, the initial number of Honest business owners declines by approximately one-third and are displaced by proprietors having either Defiant or Strategic compliance behaviors." @default.
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- W2059969213 date "2010-09-08" @default.
- W2059969213 modified "2023-10-15" @default.
- W2059969213 title "Tax Compliance as an Evolutionary Coordination Game: An Agent-Based Approach" @default.
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- W2059969213 doi "https://doi.org/10.1177/1091142110381640" @default.
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