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http://bura.brunel.ac.uk/handle/2438/10003
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DC Field | Value | Language |
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dc.contributor.author | Hashimzade, N | - |
dc.contributor.author | Myles, GD | - |
dc.contributor.author | Page, F | - |
dc.contributor.author | Rablen, MD | - |
dc.date.accessioned | 2015-01-28T15:53:45Z | - |
dc.date.available | 2015-01-28T15:53:45Z | - |
dc.date.issued | 2014 | - |
dc.identifier.citation | Economics of Governance, November 2014 | en_US |
dc.identifier.issn | 1435-8131 | - |
dc.identifier.uri | http://link.springer.com/article/10.1007%2Fs10101-014-0151-8 | - |
dc.identifier.uri | http://bura.brunel.ac.uk/handle/2438/10003 | - |
dc.description | “The final publication is available at Springer via http://dx.doi.org/10.1007/s10101-014-0151-8 " | en_US |
dc.description.abstract | Agent-based modelling can be used to investigate the behavioural and social aspects of tax compliance. We illustrate the approach with two models. The first model emphasises the role of occupational choice in tax compliance, and explores the effect of non-compliance on risk-taking and income distribution. The modelling of the compliance decision is discussed with an emphasis on decision-making under uncertainty and social interaction. We then add to the model a social network which governs the transmission of information on attitudes and beliefs, and investigate alternative audit strategies. A strategy of auditing a fixed number of taxpayers from each occupation dominates alternative strategies (including random and focussed strategies) in the sense of first-order stochastic dominance. | en_US |
dc.description.sponsorship | The ESRC grant ES/K005944/1. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Springer Berlin Heidelberg | en_US |
dc.subject | Agent-based modelling | en_US |
dc.subject | Tax evasion | en_US |
dc.subject | Attitudes | en_US |
dc.subject | Beliefs | en_US |
dc.subject | Social network | en_US |
dc.subject | Occupational choice | en_US |
dc.subject | H26 | en_US |
dc.subject | D85 | en_US |
dc.subject | C63 | en_US |
dc.title | The use of agent-based modelling to investigate tax compliance | en_US |
dc.type | Article | en_US |
dc.identifier.doi | http://dx.doi.org/10.1007/s10101-014-0151-8 | - |
dc.relation.isPartOf | Economics of Governance | - |
dc.relation.isPartOf | Economics of Governance | - |
pubs.publication-status | Accepted | - |
pubs.publication-status | Accepted | - |
pubs.organisational-data | /Brunel | - |
pubs.organisational-data | /Brunel/Brunel Staff by College/Department/Division | - |
pubs.organisational-data | /Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences | - |
pubs.organisational-data | /Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences/Dept of Economics and Finance | - |
pubs.organisational-data | /Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences/Dept of Economics and Finance/Economics and Finance | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/Brunel Business School - URCs and Groups | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/Brunel Business School - URCs and Groups/Centre for Research into Entrepreneurship, International Business and Innovation in Emerging Markets | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups/Brunel Institute for Ageing Studies | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups/Brunel Institute of Cancer Genetics and Pharmacogenomics | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups/Centre for Systems and Synthetic Biology | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Information Systems, Computing and Mathematics - URCs and Groups | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Information Systems, Computing and Mathematics - URCs and Groups/Multidisclipary Assessment of Technology Centre for Healthcare (MATCH) | - |
Appears in Collections: | Dept of Economics and Finance Research Papers |
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fulltext.pdf | 227.19 kB | Adobe PDF | View/Open |
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