Article citationsMore>>

Lederman, L. (2003) Interplay between Norms and Enforcement in Tax Compliance. Public Law Research Paper No. 50.

has been cited by the following article:

• TITLE: Tax Evasion Dynamics via Non-Equilibrium Model on Directed Small-World Networks

  AUTHORS: Francisco W. S. Lima

  KEYWORDS: Opinion Dynamics, Sociophysics, SLR Model, Non-Equilibrium, Small-World Networks

  JOURNAL NAME: Theoretical Economics Letters, Vol.6 No.4, August 26, 2016

  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 result shows that our model is qualitatively good.