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Digital Library of the
European Council for Modelling and Simulation |
Title: |
Exploring
Tax Compliance: An Agent-Based Simulation |
Authors: |
Francisco J. Miguel, José A. Noguera,
Toni Llàcer, Eduardo Tapia |
Published in: |
(2012).ECMS
2012 Proceedings edited by: K. G. Troitzsch, M. Moehring, U. Lotzmann. European
Council for Modeling and Simulation. doi:10.7148/2012 ISBN:
978-0-9564944-4-3 26th
European Conference on Modelling and Simulation, Shaping reality through simulation Koblenz,
Germany, May 29 – June 1 2012 |
Citation
format: |
Miguel Quesada, F. J., Noguera, J. A., Llacer, T.,
& Tapia Tejada, E. (2012). Exploring Tax
Compliance: An Agent-Based Simulation. ECMS 2012 Proceedings edited by: K. G.
Troitzsch, M. Moehring, U. Lotzmann (pp. 638-643).
European Council for Modeling and Simulation. doi:10.7148/2012-0638-0643 |
DOI: |
http://dx.doi.org/10.7148/2012-0638-0643 |
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. |
Full
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