Dynamic behavioural changes in an agent-based econophysics tax compliance model : bomb crater versus target effects and efficient audit strategies
Wolfram Berger, Sascha Hokamp, Götz Seibold
| Year of publication: |
2021
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| Authors: | Berger, Wolfram ; Hokamp, Sascha ; Seibold, Götz |
| Published in: |
Journal of public finance and public choice : JPFPC. - Bristol, UK : Bristol University Press, University of Bristol, ISSN 2515-6918, ZDB-ID 1500356-5. - Vol. 36.2021, 1, p. 3-24
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| Subject: | tax compliance | tax evasion | bomb crater effect | target effect | tax audit | agent-based modelling | econophysics | Steuermoral | Tax compliance | Agentenbasierte Modellierung | Agent-based modeling | Ökonophysik | Econophysics | Theorie | Theory | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Außenprüfung | Tax audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1332/251569120X15840237292628 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013172827