英文标题：
《Mathematical models describing the effects of different tax evasion
behaviors》
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作者：
M.L. Bertotti, G. Modanese
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最新提交年份：
2016
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英文摘要：
Microscopic models describing a whole of economic interactions in a closed society are considered. The presence of a tax system combined with a redistribution process is taken into account, as well as the occurrence of tax evasion. In particular, the existence is postulated, in relation to the level of evasion, of different individual taxpayer behaviors. The effects of the mentioned different behaviors on shape and features of the emerging income distribution profile are investigated qualitatively and quantitatively. Numerical solutions show that the Gini inequality index of the total population increases when the evasion level is higher, but does not depend significantly on the evasion spread. For fixed spread, the relative difference between the average incomes of the worst evaders and honest taxpayers increases approximately as a quadratic function of the evasion level.
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中文摘要：
考虑了描述封闭社会中整体经济互动的微观模型。考虑到税收制度与再分配过程的结合，以及逃税的发生。特别是，根据逃税程度，假设存在不同的纳税人个人行为。定性和定量研究了上述不同行为对新兴收入分配格局的形态和特征的影响。数值解表明，当规避水平较高时，总人口的基尼不平等指数增加，但不显著依赖于规避扩散。对于固定利差，最糟糕的逃税者和诚实纳税人的平均收入之间的相对差异大约作为逃税水平的二次函数增加。
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分类信息：

一级分类：Quantitative Finance 数量金融学
二级分类：General Finance 一般财务
分类描述：Development of general quantitative methodologies with applications in finance
通用定量方法的发展及其在金融中的应用
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