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.