Articles producció científica> Enginyeria Informàtica i Matemàtiques

Taxation and evasion: a dynamic model

  • Identification data

    Identifier: imarina:9267360
  • Authors:

    Biondo, A. E.
    Burgio, G.
    Pluchino, A.
    Puglisi, D.
    Journal Of Evolutionary Economics
    https://link.springer.com/article/10.1007/s00191-022-00776-5
    10.1007/s00191-022-00776-5
    Journal Of Evolutionary Economics. 32 (3): 797-826
  • Others:

    Author, as appears in the article.: Biondo, A. E.; Burgio, G.; Pluchino, A.; Puglisi, D.;
    Department: Enginyeria Informàtica i Matemàtiques
    URV's Author/s: Burgio, Giulio
    Keywords: Tax policy Tax evasion Tax compliance Rates Morale Monte carlo simulations Economics Complex networks Agent-based model
    Abstract: In this paper we study tax evasion by means of a unified framework, based on a behavioral approach, where each individual decision with respect to tax compliance is driven by either personal evaluations of the available information, correlated to income and the perception of the quality of the public good, and social influences, derived by the known decision of neighbors. Our model relies on individual utility functions and describes the tax-evasion problem by means of a personal evolutionary scheme, in which each citizen dynamically adapts her behavior as a response to changing economic and social factors. We will show basic economic intuitions on the relevance of penalties, imitation, satisfaction and risk aversion by means of an analytical model and its agent-based companion version, in order to analyse different elements influencing tax evasion and their dynamic effects. In particular, it is shown how the tax-evasion probability changes as a function of the risk-aversion and specific focus is dedicated to the role played by non-monetary elements of utility in inducing high levels of tax compliance also at substantially reduced fines.
    Thematic Areas: General business,management and accounting Economics and econometrics Economics Economia Ciencias sociales Business, management and accounting (miscellaneous) Business, management and accounting (all) Administração, ciências contábeis e turismo Administração pública e de empresas, ciências contábeis e turismo
    licence for use: https://creativecommons.org/licenses/by/3.0/es/
    Author's mail: giulio.burgio@urv.cat
    Author identifier: 0000-0002-6333-4847
    Record's date: 2022-09-03
    Papper version: info:eu-repo/semantics/publishedVersion
    Link to the original source: https://link.springer.com/article/10.1007/s00191-022-00776-5
    Papper original source: Journal Of Evolutionary Economics. 32 (3): 797-826
    APA: Biondo, A. E.; Burgio, G.; Pluchino, A.; Puglisi, D.; (2022). Taxation and evasion: a dynamic model. Journal Of Evolutionary Economics, 32(3), 797-826. DOI: 10.1007/s00191-022-00776-5
    Licence document URL: https://repositori.urv.cat/ca/proteccio-de-dades/
    Article's DOI: 10.1007/s00191-022-00776-5
    Entity: Universitat Rovira i Virgili
    Journal publication year: 2022
    Publication Type: Journal Publications
  • Keywords:

    Business, Management and Accounting (Miscellaneous),Economics,Economics and Econometrics
    Tax policy
    Tax evasion
    Tax compliance
    Rates
    Morale
    Monte carlo simulations
    Economics
    Complex networks
    Agent-based model
    General business,management and accounting
    Economics and econometrics
    Economics
    Economia
    Ciencias sociales
    Business, management and accounting (miscellaneous)
    Business, management and accounting (all)
    Administração, ciências contábeis e turismo
    Administração pública e de empresas, ciências contábeis e turismo
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