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|a Agent-based modeling of tax evasion :
|b theoretical aspects and computational simulations /
|c edited by Sascha Hokamp, László Gulyás, Matthew Koehler, Sanith Wijesinghe,
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| 264 |
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|a Hoboken, NJ :
|b Wiley,
|c 2018.
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|a 1 online resource
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| 336 |
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|b txt
|2 rdacontent
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|a Online resource; title from PDF title page (EBSCO, viewed February 20, 2018).
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|a Includes bibliographical references and index.
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|a Cover; Title Page; Copyright; Contents; Notes on Contributors; Foreword; Preface; Part I Introduction; Chapter 1 Agentâ#x80;#x90;Based Modeling and Tax Evasion: Theory and Application; 1.1 Introduction; 1.2 Tax Evasion, Tax Avoidance and Tax Noncompliance; 1.3 Standard Theories of Tax Evasion; 1.4 Agentâ#x80;#x90;Based Models; 1.5 Standard Protocols to Describe Agentâ#x80;#x90;Based Models; 1.5.1 The Overview, Design Concepts, Details, and Decisionâ#x80;#x90;Making Protocol; 1.5.1.1 Overview of the Model; 1.5.1.2 Design Concepts; 1.5.1.3 Details; 1.5.2 Concluding Remarks on the ODD+D Protocol.
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|a 1.6 Literature Review of Agentâ#x80;#x90;Based Tax Evasion Models1.6.1 Public Goods, Governmental Tasks and Back Auditing; 1.6.2 Replication, Docking, and Calibration Studies; 1.6.3 Concluding Remarks on Agentâ#x80;#x90;Based Tax Evasion Models; 1.7 Outlook: The Structure and Presentation of the Book; 1.7.1 Part I Introduction; 1.7.2 Part II Agentâ#x80;#x90;Based Tax Evasion Models; References; Chapter 2 How Should One Study Clandestine Activities: Crimes, Tax Fraud, and Other ""Dark"" Economic Behavior?; 2.1 Introduction; 2.2 Why Study Clandestine Behavior At All?; 2.3 Tools for Studying Clandestine Activities.
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|a 2.4 Networks and the Complexity of Clandestine Interactions2.5 Layers of Analysis; 2.6 Research Tools and Clandestine Activities; 2.7 Conclusion; Acknowledgment; References; Chapter 3 Taxpayer's Behavior: From the Laboratory to Agentâ#x80;#x90;Based Simulations; 3.1 Tax Compliance: Theory and Evidence; 3.2 Research on Tax Compliance: A Methodological Analysis; 3.3 From Humanâ#x80;#x90;Subject to Computationalâ#x80;#x90;Agent Experiments; 3.4 An Agentâ#x80;#x90;Based Approach to Taxpayers' Behavior; 3.4.1 The Macroeconomic Approach; 3.4.2 The Microeconomic Approach.
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|a 3.4.3 Microâ#x80;#x90;Level Dynamics for Macroâ#x80;#x90;Level Interactions among Behavioral Types3.5 Conclusions; References; Part II Agentâ#x80;#x90;Based Tax Evasion Models; Chapter 4 Using Agentâ#x80;#x90;Based Modeling to Analyze Tax Compliance and Auditing; 4.1 Introduction; 4.2 Agentâ#x80;#x90;Based Model for Tax Compliance and Audit Research; 4.2.1 Overview; 4.2.1.1 Purpose; 4.2.1.2 Entities, State Variables, and Scales; 4.2.1.3 Process Overview and Scheduling; 4.2.2 Design Concepts; 4.2.2.1 Theoretical and Empirical Background; 4.2.2.2 Individual Decision Making; 4.2.2.3 Learning; 4.2.2.4 Individual Sensing.
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|a 4.2.2.5 Individual Prediction4.2.2.6 Interaction; 4.2.2.7 Collectives; 4.2.2.8 Heterogeneity; 4.2.2.9 Stochasticity; 4.2.2.10 Observation and Emergence; 4.2.3 Details; 4.3 Modeling Individual Compliance; 4.3.1 Expected Utility; 4.3.2 Behavioral Models; 4.3.3 Psychic Costs and Social Customs; 4.4 Riskâ#x80;#x90;Taking and Income Distribution; 4.5 Attitudes, Beliefs, and Network Effects; 4.5.1 Networks and Meetings; 4.5.2 Formation of Beliefs; 4.5.2.1 Audits and Beliefs; 4.5.2.2 Information Exchange and Beliefs; 4.5.2.3 Formation of Attitudes; 4.6 Equilibrium with Random and Targeted Audits.
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|a The only single-source guide to understanding, using, adapting, and designing state-of-the-art agent-based modelling of tax evasionA computational method for simulating the behavior of individuals or groups and their effects on an entire system, agent-based modeling has proven itself to be a powerful new tool for detecting tax fraud. While interdisciplinary groups and individuals working in the tax domain have published numerous articles in diverse peer-reviewed journals and have presented their findings at international conferences, until Agent-based Modelling of Tax Evasion there was no authoritative, single-source guide to state-of-the-art agent-based tax evasion modeling techniques and technologies. Featuring contributions from distinguished experts in the field from around the globe, Agent-Based Modelling of Tax Evasion provides in-depth coverage of an array of field tested agent-based tax evasion models. Models are presented in a unified format so as to enable readers to systematically work their way through the various modeling alternatives available to them. Three main components of each agent-based model are explored in accordance with the Overview, Design Concepts, and Details (ODD) protocol, each section of which contains several sub elements that help to illustrate the model clearly and that assist readers in replicating the modeling results described. Presents models in a unified and structured manner to provide a point of reference for readers interested in agent-based modelling of tax evasionExplores the theoretical aspects and diversity of agent-based modeling through the example of tax evasionProvides an overview of the characteristics of more than thirty agent-based tax evasion frameworksFunctions as a solid foundation for lectures and seminars on agent-based modelling of tax evasionThe only comprehensive treatment of agent-based tax evasion models and their applications, this book is an indispensable working resource for practitioners and tax evasion modelers both in the agent-based computational domain and using other methodologies. It is also an excellent pedagogical resource for teaching tax evasion modeling and/or agent-based modeling generally.
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| 650 |
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|a Tax evasion.
|0 http://id.loc.gov/authorities/subjects/sh85132819
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| 650 |
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6 |
|a Fraude fiscale.
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| 650 |
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|a SOCIAL SCIENCE
|x Criminology.
|2 bisacsh
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| 650 |
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|a Tax evasion
|2 fast
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| 700 |
1 |
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|a Hokamp, Sascha,
|e editor.
|
| 700 |
1 |
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|a Gulyás, László,
|d 1972-
|e editor.
|1 https://id.oclc.org/worldcat/entity/E39PBJmMYTfQdQKmXfGPktvyh3
|0 http://id.loc.gov/authorities/names/no2018126468
|
| 700 |
1 |
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|a Koehler, Matthew,
|e editor.
|
| 700 |
1 |
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|a Wijesinghe, Sanith,
|e editor.
|
| 758 |
|
|
|i has work:
|a Agent-based modeling of tax evasion (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCFKbg4RR4ftMFgpp4PtFrq
|4 https://id.oclc.org/worldcat/ontology/hasWork
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|i Print version:
|t Agent-based modeling of tax evasion.
|d Hoboken, NJ : Wiley, 2018
|z 9781119155683
|z 1119155681
|w (OCoLC)992433917
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