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- W2791037575 abstract "Here, we present in detail an agent-based model, which allows generating virtual societies of agents that take decisions about tax compliance by using a sequence of behavioral mechanisms that include beliefs about the fairness of the state policies – if they perceive as being treated justly; rational evaluations – if they will benefit by evading taxes after considering the eventuality of inspections and sanctions; and social influence – the more tax evaded by neighbors, the more inclination for tax evasion. Agents are modeling taxpayers in real life with awareness of their social environment and using local network information to decide about their tax evasion opportunities. The simulator can be set for different contexts and used to predict the effects of different tax evasion policies, adjusting the deterrence level by a specific combination of audits and fines. We also discuss some results from simulations calibrated to reproduce real traits found in the Spanish context." @default.
- W2791037575 created "2018-03-29" @default.
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- W2791037575 date "2018-02-27" @default.
- W2791037575 modified "2023-10-14" @default.
- W2791037575 title "SIMULFIS: A Simulation Tool to Explore Tax Compliance Behavior" @default.
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- W2791037575 doi "https://doi.org/10.1002/9781119155713.ch5" @default.
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