英文标题：
《Micro to macro models for income distribution in the absence and in the
  presence of tax evasion》
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作者：
Maria Letizia Bertotti, Giovanni Modanese
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最新提交年份：
2014
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英文摘要：
  We investigate the effect of tax evasion on the income distribution and the inequality index of a society through a kinetic model described by a set of nonlinear ordinary differential equations. The model allows to compute the global outcome of binary and multiple microscopic interactions between individuals. When evasion occurs, both individuals involved in a binary interaction take advantage of it, while the rest of the society is deprived of a part of the planned redistribution. In general, the effect of evasion on the income distribution is to decrease the population of the middle classes and increase that of the poor and rich classes. We study the dependence of the Gini index on several parameters (mainly taxation rates and evasion rates), also in the case when the evasion rate increases proportionally to a taxation rate which is perceived by citizens as unfair. Finally, we evaluate the relative probability of class advancement of individuals due to direct interactions and welfare provisions, and some typical temporal rates of convergence of the income distribution to its equilibrium state.
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中文摘要：
我们通过一个由一组非线性常微分方程描述的动力学模型来研究逃税对收入分配和社会不平等指数的影响。该模型允许计算个体之间二元和多重微观相互作用的整体结果。当逃避发生时，参与二元互动的两个人都会利用它，而社会的其他部分则被剥夺了计划中的再分配的一部分。总的来说，逃税对收入分配的影响是减少中产阶级的人口，增加贫富阶层的人口。我们研究了基尼指数对几个参数（主要是税率和逃税率）的依赖性，以及逃税率与公民认为不公平的税率成比例增加的情况。最后，我们评估了由于直接互动和福利规定，个人阶级进步的相对概率，以及收入分配收敛到均衡状态的一些典型时间速率。
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分类信息：

一级分类：Quantitative Finance        数量金融学
二级分类：General Finance        一般财务
分类描述：Development of general quantitative methodologies with applications in finance
通用定量方法的发展及其在金融中的应用
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