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• W2118012912 abstract "We 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." @default.
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• W2118012912 date "2009-01-23" @default.
• W2118012912 modified "2023-10-15" @default.
• W2118012912 title "Analysing tax evasion dynamics via the Ising model" @default.
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• W2118012912 doi "https://doi.org/10.1007/s11403-008-0043-5" @default.
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