Frey, B.S. and Togler, B. (2006) Tax Evasion, Black Activities and Deterrence in Germany: An Institutional and Empirical Perspective. IEW-Working Papers 286, Institute for Empirical Research in Economics, University of Zurich, Zurich.

has been cited by the following article:

• TITLE: Tax Evasion Dynamics via Non-Equilibrium Model on Complex Networks

  AUTHORS: Francisco W. S. Lima

  KEYWORDS: Opinion Dynamics, Sociophysics, Majority Vote, Non-Equilibrium

  JOURNAL NAME: Theoretical Economics Letters, Vol.5 No.6, December 29, 2015

  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.