摘要翻译:
我们在伊辛模型的基础上建立了一个逃税模型。我们使用一个适当的执行机制来增强模型,该机制可能允许政策制定者遏制逃税。在一定的可能性下,逃税者要接受审计。如果他们被抓住,他们会在一定的时间内诚实行事。在一定的参数组合下对模型进行了仿真,结果表明,惩罚作为一种执行机制可以有效地控制逃税行为。
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英文标题:
《Analysing tax evasion dynamics via the Ising model》
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作者:
Georg Zaklan, Frank Westerhoff, Dietrich Stauffer
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最新提交年份:
2008
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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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一级分类:Physics 物理学
二级分类:Physics and Society 物理学与社会
分类描述:Structure, dynamics and collective behavior of societies and groups (human or otherwise). Quantitative analysis of social networks and other complex networks. Physics and engineering of infrastructure and systems of broad societal impact (e.g., energy grids, transportation networks).
社会和团体(人类或其他)的结构、动态和集体行为。社会网络和其他复杂网络的定量分析。具有广泛社会影响的基础设施和系统(如能源网、运输网络)的物理和工程。
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英文摘要:
We develop a model of tax evasion based on the Ising model. We augment the model using an appropriate enforcement mechanism that may allow policy makers to curb tax evasion. With a certain probability tax evaders are subject to an audit. If they get caught they behave honestly for a certain number of periods. Simulating the model for a range of parameter combinations, we show that tax evasion may be controlled effectively by using punishment as an enforcement mechanism.
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PDF链接:
https://arxiv.org/pdf/0801.2980