Hashimzade, N, Myles, GD, Page, F et al. (1 more author) (2015) The use of agent-based modelling to investigate tax compliance. Economics of Governance, 16 (2). pp. 143-164. ISSN 1435-8131
Abstract
Agent-based modelling can be used to investigate the behavioural and social aspects of tax compliance. We illustrate the approach with two models. The first model emphasises the role of occupational choice in tax compliance, and explores the effect of non-compliance on risk-taking and income distribution. The modelling of the compliance decision is discussed with an emphasis on decision-making under uncertainty and social interaction. We then add to the model a social network which governs the transmission of information on attitudes and beliefs, and investigate alternative audit strategies. A strategy of auditing a fixed number of taxpayers from each occupation dominates alternative strategies (including random and focussed strategies) in the sense of first-order stochastic dominance.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © Springer-Verlag Berlin Heidelberg 2014. This is an author produced version of a paper subsequently published in Economics of Governance. Uploaded in accordance with the publisher's self-archiving policy. |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Department of Economics (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 19 Apr 2018 09:18 |
Last Modified: | 19 Apr 2018 09:18 |
Published Version: | https://doi.org/10.1007/s10101-014-0151-8 |
Status: | Published |
Publisher: | Springer |
Identification Number: | 10.1007/s10101-014-0151-8 |
Related URLs: | |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:129616 |