Pickhardt, Michael; Seibold, Goetz - In: Journal of Economic Psychology 40 (2014) C, pp. 147-160
We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom (agents) are subject to a specific social...