Tax Compliance, Rational Choice, and Social Influence: An Agent-Based Model | Cairn.info
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Income tax evasion dynamics and social interactions are analyzed with an agent-based
model in heterogeneous populations. One novelty is the combined analysis of back auditing …

In this paper, we present a new agent-based model for the simulation of tax compliance and
tax evasion behavior (SIMULFIS). The main novelties of the model are the introduction of a" …

Tax compliance is a field that crosses over several research areas, from economics to
machine learning, from sociology to artificial intelligence and multi-agent systems. The core …

Agent‐based modeling is a methodology used to explore and characterize tax evasion. We
seek to provide researchers and practitioners an introduction to tax evasion in the context of …

We explore the link between micro-level motivations leading to and being influenced by
macro-level outcomes to study the complex issue of tax evasion. If it is obvious why there is …

Years ago, we addressed the issue of methodological procedures to develop the design of
cognitive agents tuned to real problems, inserting them into a context where experimentation …

This paper is just a concept presentation to be discussed at the ECMS12, based on
preliminary work of a research project funded by the Spanish Institute for Fiscal Studies …

Multi-agent systems can be used in social simulation to get a deeper understanding of
complex phenomena, in such a way that predictions can be provided and tested, and …

Public policies are concerned with the definition of guidelines that promote the achievement
of specific goals by a society/community of citizens. Citizens share a common geographic …