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

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

Label
Agent-based modeling of tax evasion : theoretical aspects and computational simulations
Title
Agent-based modeling of tax evasion : theoretical aspects and computational simulations
Contributor
Subject
Language
eng
Summary
This book explains the agent-based models of tax evasion and their application. The featured models simulate the behaviour of individuals or groups and analyse the tax compliance dynamics. As such, they present a powerful new tool for detecting tax fraud. The contributions provide in-depth coverage of an array of field-tested agent-based tax evasion models. Models are presented in a unified format so as to enable readers to systematically work their way through the various modelling alternatives available to them. Three main components of each agent-based model are explored in accordance with the Overview, Design Concepts, and Details (ODD) protocol, each section of which contains several sub elements that help to illustrate the model clearly and that assist readers in replicating the modelling results described
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Hokamp, S
  • Gulyás, L
  • Koehler, M
  • Wijesinghe, S
Series statement
Wiley series in computational and quantitative social science
http://library.link/vocab/subjectName
  • tax evasion
  • tax compliance
  • investigation
  • fiscal sociology
Label
Agent-based modeling of tax evasion : theoretical aspects and computational simulations
Instantiates
Publication
Contents
  • Agent-based modeling and tax evasion : theory and application
  • Hokamp, S.
  • Gulyás, L.
  • Koehler, M.
  • Wijesinghe, S.
  • ; p. 3-35
  • How should one study clandestine activities : crimes, tax fraud, and other "dark" economic behavior?
  • Prinz, A.L.
  • ; p. 37-57
  • Taxpayer's behavior : from the laboratory to agent-based simulations
  • Mittone, L.
  • Saredi, V.L.
  • ; p. 59-87
  • Using agent-based modeling to analyze tax compliance and auditing
  • Hashimzade, N.
  • Myles, G.
  • ; p. 91-124
  • SIMULFIS : a simulation tool to explore tax compliance behavior
  • Llacer, T.
  • Quesada, F.J.M.
  • Noguera, J.A.
  • Tapia Tejada, E.
  • ; p. 125-147
  • TAXSIM : a generative model to study the emerging levels of tax compliance in a single market sector
  • Gulyás, L.
  • Máhr, T.
  • Tóth, I.J.
  • ; p. 153-197
  • Development and calibration of a large-scale agent-based model of individual tax reporting compliance
  • Bloomquist, K.M.
  • ; p. 199-224
  • Investigating the effects of network structures in massive agent-based models of tax evasion /Koehler, M.
  • Michel, S.
  • Slater, D.
  • Harvey, C.
  • Andrei, A.
  • Comer, K.
  • ; p. 225-253
  • Agent-based simulations of tax evasion : dynamics by lapse of time, social norms, age heterogeneity, subjective audit probability, public goods provision, and Pareto-optimality
  • Hokamp, S.
  • Cuervo Díaz, A.M.
  • ; p. 255-287
  • Modeling the co-evolution of tax shelters and audit priorities
  • Rosen, J.
  • Warner, G.
  • Hemberg, E.
  • Wijesinghe S.
  • O'Reilly, U-M.
  • ; p. 289-314
  • From spins to agents : an econophysics approach to tax evasion
  • Seibold, G.
  • ; p. 315-335
Extent
xxv, 342 p.
Isbn
9781119155683
Label
Agent-based modeling of tax evasion : theoretical aspects and computational simulations
Publication
Contents
  • Agent-based modeling and tax evasion : theory and application
  • Hokamp, S.
  • Gulyás, L.
  • Koehler, M.
  • Wijesinghe, S.
  • ; p. 3-35
  • How should one study clandestine activities : crimes, tax fraud, and other "dark" economic behavior?
  • Prinz, A.L.
  • ; p. 37-57
  • Taxpayer's behavior : from the laboratory to agent-based simulations
  • Mittone, L.
  • Saredi, V.L.
  • ; p. 59-87
  • Using agent-based modeling to analyze tax compliance and auditing
  • Hashimzade, N.
  • Myles, G.
  • ; p. 91-124
  • SIMULFIS : a simulation tool to explore tax compliance behavior
  • Llacer, T.
  • Quesada, F.J.M.
  • Noguera, J.A.
  • Tapia Tejada, E.
  • ; p. 125-147
  • TAXSIM : a generative model to study the emerging levels of tax compliance in a single market sector
  • Gulyás, L.
  • Máhr, T.
  • Tóth, I.J.
  • ; p. 153-197
  • Development and calibration of a large-scale agent-based model of individual tax reporting compliance
  • Bloomquist, K.M.
  • ; p. 199-224
  • Investigating the effects of network structures in massive agent-based models of tax evasion /Koehler, M.
  • Michel, S.
  • Slater, D.
  • Harvey, C.
  • Andrei, A.
  • Comer, K.
  • ; p. 225-253
  • Agent-based simulations of tax evasion : dynamics by lapse of time, social norms, age heterogeneity, subjective audit probability, public goods provision, and Pareto-optimality
  • Hokamp, S.
  • Cuervo Díaz, A.M.
  • ; p. 255-287
  • Modeling the co-evolution of tax shelters and audit priorities
  • Rosen, J.
  • Warner, G.
  • Hemberg, E.
  • Wijesinghe S.
  • O'Reilly, U-M.
  • ; p. 289-314
  • From spins to agents : an econophysics approach to tax evasion
  • Seibold, G.
  • ; p. 315-335
Extent
xxv, 342 p.
Isbn
9781119155683

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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