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- W310941019 abstract "The note presents an evolutionary model of a population of entrepreneurs choosing between two production plans and thus trading opportunities. There is a tax system imposing income tax that is enforced on the population. Also, a level of the legal complexity of a tax system is modeled through boundedly rational choices of entrepreneurs. The model suggests that if the enforcement of a tax system is strong then the increase in the legal complexity leads to increase in the total tax revenue. This may create an incentive for a governing body and politicians to introduce complicated, unclear legal regulations." @default.
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- W310941019 date "2010-01-01" @default.
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- W310941019 title "Taxing Boundedly Rational Entrepreneurs" @default.
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