Agent-based modeling of tax evasion theoretical apects and computational simulations / edited by Sascha Hokamp (Universität Hamburg), László Gulyás (Eötvös Loránd University), Matthew Koehler (The MITRE Corporation), Sanith Wijesinghe (The MITRE Corporation).
| Format | Electronic |
| Publication Info | Hoboken, NJ : John Wiley & Sons Ltd, 2018. |
| Description | xxviii, 342 pages : illustrations ; 24 cm |
| Supplemental Content | Full text available from Ebook Central - Academic Complete |
| Subjects |
| Other author/creator | Hokamp, Sascha. |
| Other author/creator | Gulyás, László, 1972- |
| Other author/creator | Koehler, Matthew. |
| Other author/creator | Wijesinghe, Sanith. |
| Series | Wiley series in computational and quantitative social science Wiley series in computational and quantitative social science. ^A1134049 |
| Contents | How should one study clandestine activities : crimes, tax fraud, and other "dark" economic behavior? / Aloys L. Prinz -- Taxpayer's behavior : from the laboratory to agent-based simulations / Luigi Mittone and Viola L. Saredi -- Using agent-based modeling to analyze tax compliance and auditing / Nigar Hashimzade and Gareth Myles -- SIMULFIS : a simulation tool to explore tax compliance behavior / Toni Llacer [and others] -- TAXSIM : a generative model to study the emerging levels of tax compliance in a single market sector / László Gulyás, Tamás Máhr and István J. Tóth -- Development and calibration of a large-scale agent-based model of individual tax reporting compliance / Kim M. Bloomquist -- Investigating the effects of network structures in massive agent-based models of tax evasion / Matthew Koehler [and others] -- Agent-based simulations of tax evasion : dynamics by lapse of time, social norms, age heterogeneity, subjective audit probability, public goods provision, and pareto-optimality / Sascha Hokamp and Andrés M. Cuervo Díaz -- Modeling the co-evolution of tax shelters and audit priorities / Jacob Rosen [and others] -- From spins to agents : an econophysics approach to tax evasion / Götz Seibold. |
| Abstract | This book explains the agent-based models of tax evasion and their application. The featured models simulate the behaviour of individuals or groups and analyse the tax compliance dynamics. As such, they present a powerful new tool for detecting tax fraud. The contributions provide in-depth coverage of an array of field-tested agent-based tax evasion models. Models are presented in a unified format so as to enable readers to systematically work their way through the various modelling alternatives available to them. Three main components of each agent-based model are explored in accordance with the Overview, Design Concepts, and Details (ODD) protocol, each section of which contains several sub elements that help to illustrate the model clearly and that assist readers in replicating the modelling results described. |
| Bibliography note | Includes bibliographical references and index. |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2023279294 |
| ISBN | 9781119155683 (hardcover) |
| ISBN | 1119155681 (hardcover) |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Electronic Resources | Access Content Online | ✔ Available |