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Related papers: A multi-agent-based approach to tax morale

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We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees…

Physics and Society · Physics 2011-12-02 Michael Pickhardt , Goetz Seibold

We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We discuss different…

Physics and Society · Physics 2008-05-08 Frank Westerhoff , Welington Lima , Georg Zaklan

We develop a model of tax evasion based on the Ising model. We augment the model using an appropriate enforcement mechanism that may allow policy makers to curb tax evasion. With a certain probability tax evaders are subject to an audit. If…

General Finance · Quantitative Finance 2008-12-02 Georg Zaklan , Frank Westerhoff , Dietrich Stauffer

We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parametrized via local temperatures and magnetic fields. In particular, we analyse the impact of backauditing and…

Physics and Society · Physics 2015-06-05 G. Seibold , M. Pickhardt

In this research, the tax evasion percentage, as order parameter, of a system of individuals or agents inscribed in a $N = L \times L$ 2D square grid is computed. The influence of local environment over each agent is quantified both through…

Physics and Society · Physics 2021-08-18 Julian Giraldo-Barreto , J. Restrepo

This paper presents a simple agent-based model of an economic system, populated by agents playing different games according to their different view about social cohesion and tax payment. After a first set of simulations, correctly…

General Finance · Quantitative Finance 2018-09-24 L. S. Di Mauro , A. Pluchino , A. E. Biondo

We calculate the dynamics of tax evasion within a multi-agent econophysics model which is adopted from the theory of magnetism and previously has been shown to capture the main characteristics from agent-based based models which build on…

General Finance · Quantitative Finance 2014-10-01 S. Hokamp , G. Seibold

We study a dynamical Ising model of agents' opinions (buy or sell) with coupling coefficients reassessed continuously in time according to how past external news (magnetic field) have explained realized market returns. By combining herding,…

Physics and Society · Physics 2008-12-02 Wei-Xing Zhou , Didier Sornette

We explore the effects of social influence in a simple market model in which a large number of agents face a binary choice: 'to buy/not to buy' a single unit of a product at a price posted by a single seller (the monopoly case). We consider…

Disordered Systems and Neural Networks · Physics 2008-12-02 Jean-Pierre Nadal , Denis Phan , Mirta B. Gordon , Jean Vannimenus

Following a long tradition of physicists who have noticed that the Ising model provides a general background to build realistic models of social interactions, we study a model of financial price dynamics resulting from the collective…

Statistical Mechanics · Physics 2008-12-02 Didier Sornette , Wei-Xing Zhou

Tax evasion, usually the largest component of an informal economy, is a persistent challenge over history with significant socio-economic implications. Many socio-economic studies investigate its dynamics, including influencing factors, the…

Information Retrieval · Computer Science 2025-09-03 Teddy Lazebnik , Labib Shami

In this work we study the problem of tax evasion on a fully-connected population. For this purpose, we consider that the agents may be in three different states, namely honest tax payers, tax evaders and undecided, that are individuals in…

Physics and Society · Physics 2014-08-13 Nuno Crokidakis

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…

Economics · Quantitative Finance 2015-08-12 Richard Vale

Influence maximization in social networks has typically been studied in the context of contagion models and irreversible processes. In this paper, we consider an alternate model that treats individual opinions as spins in an Ising system at…

Disordered Systems and Neural Networks · Physics 2017-02-21 Christopher Lynn , Daniel D. Lee

We study the two-dimensional antiferromagnetic Ising model with a purely imaginary magnetic field, which can be thought of as a toy model for the usual $\theta$ physics. Our motivation is to have a benchmark calculation in a system which…

High Energy Physics - Lattice · Physics 2017-09-15 Vicente Azcoiti , Giuseppe Di Carlo , Eduardo Follana , Eduardo Royo-Amondarain

The cooperation mechanism of indirect reciprocity has been studied by making multiple variations of its parts. This research proposes a new variant of Nowak and Sigmund model, focused on agents' attitude; it is called Individualistic…

In this paper we present an interacting-agent model of stock markets. We describe a stock market through an Ising-like model in order to formulate the tendency of traders getting to be influenced by the other traders' investment attitudes…

Physics and Society · Physics 2013-09-11 Taisei Kaizoji

Unlike reinforcement learning (RL) agents, humans remain capable multitaskers in changing environments. In spite of only experiencing the world through their own observations and interactions, people know how to balance focusing on tasks…

Artificial Intelligence · Computer Science 2024-07-02 Rishav Bhagat , Jonathan Balloch , Zhiyu Lin , Julia Kim , Mark Riedl

Modern AI systems increasingly operate inside markets and institutions where data, behavior, and incentives are endogenous. This paper develops an economic foundation for multi-agent learning by studying a principal-agent interaction in a…

Machine Learning · Statistics 2026-01-08 Nassim Helou

We study the average long-time behavior of the binary opinions of a social group with peer-to-peer interactions under the influence of an external bias and a persuadable leader, a strongly-biased agent with a dynamic opinion with the…

Statistical Mechanics · Physics 2024-05-30 Tiago S. A. N. Simões , Antonio Coniglio , Hans J. Herrmann , Lucilla de Arcangelis
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