Tax Evasion Dynamics via Non-Equilibrium Model on Complex Networks

DOI: 10.4236/tel.2015.56089   PDF   HTML   XML   4,166 Downloads   4,553 Views   Citations

Abstract

The Zaklan model has become an excellent mechanism to control the tax evasion fluctuations (TEF) in a people- or agent-based community. Initially, the equilibrium Ising model (IM) had been used as a dynamic of temporal evolution of the Zaklan model near the critical point of the IM. On some complex network the IM presents no critical points or well-defined phase transitions. Then, through Monte Carlo simulations we study the recurring problem of the TEF control using the version of non-equilibrium Zaklan model as a control mechanism for TEF via agent-based non-equilibrium majority-vote model (MVM). Here we study the TEF on directed Barabási-Albert (BAD) and Apollonian (ANs) networks where the IM is not applied. We show that the Zaklan model can be also studied using non-equilibrium dynamics through of the non-equilibrium MVM on complex topologies cited above, giving the behavior of the TEF regardless of dynamic or topology used here.

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Lima, F. (2015) Tax Evasion Dynamics via Non-Equilibrium Model on Complex Networks. Theoretical Economics Letters, 5, 775-783. doi: 10.4236/tel.2015.56089.

Conflicts of Interest

The authors declare no conflicts of interest.

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