Abstract
Based on people or agent community, we use the Zaklan model as a mechanism to control the tax evasion fluctuations. Here, we use the non-equilibrium Sánchez-López-Rodríguez model (SLR), i.e. directed Watts-Strogatz networks, as a dynamics of the temporal evolution of the Zaklan model. We simulate the response of tax cheaters to punishment by an auditing authority as well as to the behavior of their neighbors. The higher the punishment is, the smaller is the simulated probability to cheat. This reasonable result shows that our model is qualitatively good.
Highlights
Over the past three decades, the Ising model (IM) was used successfully in the study of biological, social, behavioral, opinion dynamic and economic systems [1]
We study the behavior of the tax evasion on an agent community of honest citizens and tax evaders, where the agents are positioned on sites of directed SW networks (DSW) networks, but using a non-equilibrium Sánchez-López-Rodríguez model (SLR) model proposed by Sánchez, López and Rodríguez (SLR) [20]
Zaklan model of tax evasion can be evolved by dynamic equilibrium as the Ising modle, non-equilibrium Majority-vote and SLR model are on various topologies
Summary
Over the past three decades, the Ising model (IM) was used successfully in the study of biological, social, behavioral, opinion dynamic and economic systems [1]. Empirical evidence indicates that taxpayers make their decisions on tax evasion considering the opinion of taxpayers who are members of your group or neighborhood [15] [16] In this context, Zaklan et al [7] [8] developed an economics model to study the problem of tax evasion dynamics on a people community. They have two interesting features as high clustering which is the characteristic of regular networks, and the other is short path length that is characteristic of random networks The combination these two features suggests that SW networks can be used to describe the behavior of various real systems that present interactions between nodes, agents or people as social and economic systems. The neighbor relations were such that if A has B as a neighbor; B has A as a neighbor
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