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How Much Rationality Tolerates the Shadow Economy? – An Agent-Based Econophysics Approach

  • We calculate the size of the shadow economy within a multi-agent econophysics model previously developed for the study of tax evasion. In particular, we analyze deviating behavior depending on the fraction of rational agents which aim to pursue their self interest. Two audit mechanisms are considered within our model, that are, (i) a constant compliance period which is enforced after black market activities of an agent have been detected and (ii) a backauditing method which determines the compliance period according to the particpation rate in the shadow economy within a previously preassigned time interval. We calibrate our simulation with respect to experimental evidence of tax compliance in France and Germany and give estimates for the percentage of selfish agents in these countries. This implies different policy recommendations that may work to fight the shadow economy, tax evasion, and the like.

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Metadaten
Author: Sascha Hokamp, Götz SeiboldORCiD
URL:http://link.springer.com/chapter/10.1007/978-3-642-39829-2_11
DOI:https://doi.org/10.1007/978-3-642-39829-2_11
ISBN:978-3-642-39828-5
Title of the source (English):Advances in social simulation : proceedings of the 9th Conference of the European Social Simulation Association
Publisher:Springer
Place of publication:Berlin [u.a.]
Editor: Bogumil Kaminski, Grzegorz Koloch
Document Type:Part of a book (chapter)
Language:English
Year of publication:2014
Tag:econophysics; multi-agent model; shadow economy
Number of pages:119
First Page:128
Series ; volume number:Advances in intelligent systems and computing ; 229
Faculty/Chair:Fakultät 1 MINT - Mathematik, Informatik, Physik, Elektro- und Informationstechnik / FG Computational Physics
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