Agent-based modeling of tax evasion : theoretical aspects and computational simulations

Agent-based modeling of tax evasion : theoretical aspects and computational simulations / edited by Sascha Hokamp, László Gulyás, Matthew Koehler, Sanith Wijesinghe,

The only single-source guide to understanding, using, adapting, and designing state-of-the-art agent-based modelling of tax evasionA computational method for simulating the behavior of individuals or groups and their effects on an entire system, agent-based modeling has proven itself to be a powerfu...

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Bibliographic Details
Other Authors: Hokamp, Sascha (Editor), Gulyás, László, 1972- (Editor), Koehler, Matthew (Editor), Wijesinghe, Sanith (Editor)
Format: eBook
Language:English
Published: Hoboken, NJ : Wiley, 2018.
Subjects:
Tax evasion.
SOCIAL SCIENCE > Criminology.
Tax evasion
Online Access:Click for online access
Table of Contents:
  • Cover; Title Page; Copyright; Contents; Notes on Contributors; Foreword; Preface; Part I Introduction; Chapter 1 Agentâ#x80;#x90;Based Modeling and Tax Evasion: Theory and Application; 1.1 Introduction; 1.2 Tax Evasion, Tax Avoidance and Tax Noncompliance; 1.3 Standard Theories of Tax Evasion; 1.4 Agentâ#x80;#x90;Based Models; 1.5 Standard Protocols to Describe Agentâ#x80;#x90;Based Models; 1.5.1 The Overview, Design Concepts, Details, and Decisionâ#x80;#x90;Making Protocol; 1.5.1.1 Overview of the Model; 1.5.1.2 Design Concepts; 1.5.1.3 Details; 1.5.2 Concluding Remarks on the ODD+D Protocol.
  • 1.6 Literature Review of Agentâ#x80;#x90;Based Tax Evasion Models1.6.1 Public Goods, Governmental Tasks and Back Auditing; 1.6.2 Replication, Docking, and Calibration Studies; 1.6.3 Concluding Remarks on Agentâ#x80;#x90;Based Tax Evasion Models; 1.7 Outlook: The Structure and Presentation of the Book; 1.7.1 Part I Introduction; 1.7.2 Part II Agentâ#x80;#x90;Based Tax Evasion Models; References; Chapter 2 How Should One Study Clandestine Activities: Crimes, Tax Fraud, and Other ""Dark"" Economic Behavior?; 2.1 Introduction; 2.2 Why Study Clandestine Behavior At All?; 2.3 Tools for Studying Clandestine Activities.
  • 2.4 Networks and the Complexity of Clandestine Interactions2.5 Layers of Analysis; 2.6 Research Tools and Clandestine Activities; 2.7 Conclusion; Acknowledgment; References; Chapter 3 Taxpayer's Behavior: From the Laboratory to Agentâ#x80;#x90;Based Simulations; 3.1 Tax Compliance: Theory and Evidence; 3.2 Research on Tax Compliance: A Methodological Analysis; 3.3 From Humanâ#x80;#x90;Subject to Computationalâ#x80;#x90;Agent Experiments; 3.4 An Agentâ#x80;#x90;Based Approach to Taxpayers' Behavior; 3.4.1 The Macroeconomic Approach; 3.4.2 The Microeconomic Approach.
  • 3.4.3 Microâ#x80;#x90;Level Dynamics for Macroâ#x80;#x90;Level Interactions among Behavioral Types3.5 Conclusions; References; Part II Agentâ#x80;#x90;Based Tax Evasion Models; Chapter 4 Using Agentâ#x80;#x90;Based Modeling to Analyze Tax Compliance and Auditing; 4.1 Introduction; 4.2 Agentâ#x80;#x90;Based Model for Tax Compliance and Audit Research; 4.2.1 Overview; 4.2.1.1 Purpose; 4.2.1.2 Entities, State Variables, and Scales; 4.2.1.3 Process Overview and Scheduling; 4.2.2 Design Concepts; 4.2.2.1 Theoretical and Empirical Background; 4.2.2.2 Individual Decision Making; 4.2.2.3 Learning; 4.2.2.4 Individual Sensing.
  • 4.2.2.5 Individual Prediction4.2.2.6 Interaction; 4.2.2.7 Collectives; 4.2.2.8 Heterogeneity; 4.2.2.9 Stochasticity; 4.2.2.10 Observation and Emergence; 4.2.3 Details; 4.3 Modeling Individual Compliance; 4.3.1 Expected Utility; 4.3.2 Behavioral Models; 4.3.3 Psychic Costs and Social Customs; 4.4 Riskâ#x80;#x90;Taking and Income Distribution; 4.5 Attitudes, Beliefs, and Network Effects; 4.5.1 Networks and Meetings; 4.5.2 Formation of Beliefs; 4.5.2.1 Audits and Beliefs; 4.5.2.2 Information Exchange and Beliefs; 4.5.2.3 Formation of Attitudes; 4.6 Equilibrium with Random and Targeted Audits.

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