Exploring tax compliance : an agent-based simulation
Miguel Quesada, Francesc Josep (Universitat Autònoma de Barcelona. Departament de Sociologia)
Noguera, Jose A (Universitat Autònoma de Barcelona. Departament de Sociologia)
Llàcer, Toni (Universitat Autònoma de Barcelona. Departament de Sociologia)
Tapia Tejada, Eduardo (Universitat Autònoma de Barcelona. Departament de Sociologia)
Universitat Autònoma de Barcelona. SGR-Grup de Recerca de Sociologia Analítica y Diseño Institucional

Date:	2012
Description:	6 pàg.
Abstract:	This paper is just a concept presentation to be discussed at the ECMS12, based on preliminary work of a research project funded by the Spanish Institute for Fiscal Studies (Ministry of Economy). This project aims to build an agent-based model (ABM) for the simulation of tax compliance and tax evasion behaviour, and to calibrate it empirically in order to generate some known patterns of tax behaviour among Spanish taxpayers. Here we present the state of the development for the formal model and our present ideas about the implementation methodology, with focus on a new algorithm -based in four different decisional mechanisms- so that it includes not just the usual expected utility optimization, but also other sociologically relevant features like social network structure, social influence, decisional heuristics, biases in the perception of the tax system, and heterogeneity of tax motivations and tax morale among the agents. The methodological discussion about this kind of "modularity" in implementing a decisional engine could be completed in Koblenz with some preliminary results based on experimentation with the initial parameters and decisional modules.
Grants:	Ministerio de Ciencia e Innovación CSO2009-09890 Ministerio de Ciencia e Innovación CSD2010-00034
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Language:	Anglès
Document:	Capítol de llibre ; recerca ; Versió publicada
Subject:	Tax Compliance ; Decisional mechanisms ; Computational Economics ; ABM Simulation
Published in:	26th European Conference on Modelling ans Simulation, Núm. 1 (2012), p. 638-643, ISBN 978-0-9564944-4-3

DOI: 10.7148/2012-0638-0643

33 p, 999.9 KB

The record appears in these collections:
Research literature > UAB research groups literature > Research Centres and Groups (research output) > Social and Legal Sciences > GSADI Analytical Sociology & Institutional Design
Books and collections > Book chapters