A Model for Tax Evasion with Some Realistic Properties
Economics
2015-08-12 v1
Abstract
We present a discrete-time dynamic model of income tax evasion. The model is solved exactly in the case of a single taxpayer and shown to have some realistic properties, including avoiding the Yitzhaki paradox. The extension to an agent-based model with a network of taxpayers is also investigated.
Keywords
Cite
@article{arxiv.1508.02476,
title = {A Model for Tax Evasion with Some Realistic Properties},
author = {Richard Vale},
journal= {arXiv preprint arXiv:1508.02476},
year = {2015}
}
Comments
10 pages, 6 figures