Dynamics of tax evasion with back auditing, social norm updating, and public goods provision - An agent-based simulation

- Moral age effects may hamper income tax evasion.
- Public goods provision may lead to more income tax evasion.
- Pareto-optimal provision of pure public goods emerges definitely in some periods.
- Back auditing seems to influence tax non-compliance particularly strongly.
- Social norm updating dominates tax evasion dynamics in any scenario.