An agent based model for studying optimal tax collection policy using experimental data: The cases of Chile and Italy

► We use experimental data to calibrate the behavior of artificial agents. ► We construct a macro model populated with the calibrated artificial agents where they decide whether to pay or not taxes. ► Taking into account the behavior of the artificial agents we search for an optimal tax collection policy. ► The optimal plan is a tradeoff between the inequality of the distribution and the behavior of the agents.