Article ID Journal Published Year Pages File Type
7244860 Journal of Economic Psychology 2014 15 Pages PDF
Abstract
► Agent-based models are used to investigate the effects of network topologies in tax compliance. ► Power Law networks produce significantly different effects on tax compliance than other networks. ► Due to fines, targeting highly connected individuals results in a lower voluntary mean tax rate. ► Network structure and centrality are vital to understanding the dynamics of taxpaying behavior.
Keywords
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Social Sciences and Humanities Business, Management and Accounting Marketing
Preview
An agent-based model of network effects on tax compliance and evasion
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