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End User License Agreement
by Sanith Wijesinghe, Matthew Koehler, Laszlo Gulyas, Sascha Hokamp
Agent-based Modeling of Tax Evasion
Cover
Title Page
Copyright
Dedication
Notes on Contributors
Foreword
Preface
Part I: Introduction
Chapter 1: Agent-Based Modeling and Tax Evasion: Theory and Application
1.1 Introduction
1.2 Tax Evasion, Tax Avoidance and Tax Noncompliance
1.3 Standard Theories of Tax Evasion
1.4 Agent-Based Models
1.5 Standard Protocols to Describe Agent-Based Models
1.6 Literature Review of Agent-Based Tax Evasion Models
1.7 Outlook: The Structure and Presentation of the Book
References
Chapter 2: How Should One Study Clandestine Activities: Crimes, Tax Fraud, and Other “Dark” Economic Behavior?
2.1 Introduction
2.2 Why Study Clandestine Behavior At All?
2.3 Tools for Studying Clandestine Activities
2.4 Networks and the Complexity of Clandestine Interactions
2.5 Layers of Analysis
2.6 Research Tools and Clandestine Activities
2.7 Conclusion
Acknowledgment
References
Chapter 3: Taxpayer's Behavior: From the Laboratory to Agent-Based Simulations
3.1 Tax Compliance: Theory and Evidence
3.2 Research on Tax Compliance: A Methodological Analysis
3.3 From Human-Subject to Computational-Agent Experiments
3.4 An Agent-Based Approach to Taxpayers' Behavior
3.5 Conclusions
References
Part II: Agent-Based Tax Evasion Models
Chapter 4: Using Agent-Based Modeling to Analyze Tax Compliance and Auditing
4.1 Introduction
4.2 Agent-Based Model for Tax Compliance and Audit Research
4.3 Modeling Individual Compliance
4.4 Risk-Taking and Income Distribution
4.5 Attitudes, Beliefs, and Network Effects
4.6 Equilibrium with Random and Targeted Audits
4.7 Conclusions
Acknowledgments
References
Appendix 4A
Chapter 5: SIMULFIS: A Simulation Tool to Explore Tax Compliance Behavior
5.1 Introduction
5.2 Model Description
5.3 Some Experimental Results and Conclusions
Acknowledgments
References
Chapter 6: TAXSIM: A Generative Model to Study the Emerging Levels of Tax Compliance
6.1 Introduction
6.2 Model Description
6.3 Results
6.4 Conclusions
Acknowledgments
References
Chapter 7: Development and Calibration of a Large-Scale Agent-Based Model of Individual Tax Reporting Compliance
7.1 Introduction
7.2 Model Validation and Calibration
7.3 Hypothetical Simulation: Size of the “Gig” Economy and Taxpayer Compliance
7.4 Conclusion and Future Research
Acknowledgments
References
7A.1 Purpose
7A.2 Entities, State Variables, and Scales
7A.3 Process Overview and Scheduling
7A.4 Design Concepts
7A.5 Initialization
7A.6 Input Data
7A.7 Submodels
Chapter 8: Investigating the Effects of Network Structures in Massive Agent-Based Models of Tax Evasion
8.1 Introduction
8.2 Networks and Scale
8.3 The Model
8.4 The Experiment
8.5 Results
8.6 Conclusion
References
Chapter 9: Agent-Based Simulations of Tax Evasion: Dynamics by Lapse of Time, Social Norms, Age Heterogeneity, Subjective Audit Probability, Public Goods Provision, and Pareto-Optimality
9.1 Introduction
9.2 The Agent-Based Tax Evasion Model
9.3 Scenarios, Simulation Results, and Discussion
9.4 Conclusions and Outlook
Acknowledgments
References
Appendix 9A
Chapter 10: Modeling the Co-evolution of Tax Shelters and Audit Priorities*
10.1 Introduction
10.2 Overview
10.3 Design Concepts
10.4 Details
10.5 Experiments
10.6 Discussion
References
Chapter 11: From Spins to Agents: An Econophysics Approach to Tax Evasion
11.1 Introduction
11.2 The Ising Model
11.3 Application to Tax Evasion
11.4 Heterogeneous Agents
11.5 Relation to Binary Choice Model
11.6 Summary and Outlook
References
Index
End User License Agreement
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