TITLE:
Tax Evasion Dynamics via Kinetic Models of Opinion Dynamics
AUTHORS:
F. W. S. Lima
KEYWORDS:
Opinion Dynamics, Sociophysics, Majority Vote, Non-Equilibrium
JOURNAL NAME:
Theoretical Economics Letters,
Vol.9 No.7,
September
26,
2019
ABSTRACT: The socioeconomic
phenomena as tax evasion in agent-based community can be studied numerically
through the Zaklan model (ZM). The ZM has been con_gured as an excellent tool
to control the tax evasion uctuations in communities with agents or individuals
that can be considered tax evaders or honest. The dynamic of temporal evolution
of the ZM was studied initially via the equilibrium Ising model (IM),
non-equilibrium Majority-vote model (MVM) and recently via a three-state
kinetic agent-based model. Here, through Monte Carlo simulations, we study the
problem of the tax evasion uctuations using a discrete version of the kinetic
model of opinion dynamics (BCS) in the dynamic of the temporal evolution of the
ZM. Unlike previous models cited here in the BCS model, the interactions between
agents occur in pairs. Then, we found that the BCS model is as e_cient as the
IM and MVM in controlling the tax evasion uctuations. This control is even
better when we use strong punishment values k even for low
audit probabilities pa.