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Tax Evasion Dynamics via Non-Equilibrium Model on Complex Networks

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DOI: 10.4236/tel.2015.56089    4,051 Downloads   4,354 Views  

ABSTRACT

The Zaklan model has become an excellent mechanism to control the tax evasion fluctuations (TEF) in a people- or agent-based community. Initially, the equilibrium Ising model (IM) had been used as a dynamic of temporal evolution of the Zaklan model near the critical point of the IM. On some complex network the IM presents no critical points or well-defined phase transitions. Then, through Monte Carlo simulations we study the recurring problem of the TEF control using the version of non-equilibrium Zaklan model as a control mechanism for TEF via agent-based non-equilibrium majority-vote model (MVM). Here we study the TEF on directed Barabási-Albert (BAD) and Apollonian (ANs) networks where the IM is not applied. We show that the Zaklan model can be also studied using non-equilibrium dynamics through of the non-equilibrium MVM on complex topologies cited above, giving the behavior of the TEF regardless of dynamic or topology used here.

Conflicts of Interest

The authors declare no conflicts of interest.

Cite this paper

Lima, F. (2015) Tax Evasion Dynamics via Non-Equilibrium Model on Complex Networks. Theoretical Economics Letters, 5, 775-783. doi: 10.4236/tel.2015.56089.

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