纳税人审计效果研究的微观模型

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英文标题：
《Microscopic models for the study of taxpayer audit effects》
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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：
  A microscopic dynamic model is here constructed and analyzed, describing the evolution of the income distribution in the presence of taxation and redistribution in a society in which also tax evasion and auditing processes occur. The focus is on effects of enforcement regimes, characterized by different choices of the audited taxpayer fraction and of the penalties imposed to noncompliant individuals. A complex systems perspective is adopted: society is considered as a system composed by a large number of heterogeneous individuals. These are divided into income classes and may as well have different tax evasion behaviors. The variation in time of the number of individuals in each class is described by a system of nonlinear differential equations of the kinetic discretized Boltzmann type involving transition probabilities.
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中文摘要：
本文构建并分析了一个微观动态模型，描述了在一个同时存在逃税和审计过程的社会中，在税收和再分配存在的情况下，收入分配的演变。重点是执法制度的效果，其特点是对经审计的纳税人比例和对违规个人施加的惩罚的不同选择。采用复杂系统的观点：社会被认为是由大量异质个体组成的系统。这些人分为收入阶层，也可能有不同的逃税行为。每个类别中个体数量的时间变化由一个涉及转移概率的动力学离散化玻尔兹曼型非线性微分方程组描述。
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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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关键词：纳税人 Quantitative distribution Differential Applications