英文标题：
《A Game of Tax Evasion: evidences from an agent-based model》
---
作者：
L. S. Di Mauro, A. Pluchino, A. E. Biondo
---
最新提交年份：
2018
---
英文摘要：
  This paper presents a simple agent-based model of an economic system, populated by agents playing different games according to their different view about social cohesion and tax payment. After a first set of simulations, correctly replicating results of existing literature, a wider analysis is presented in order to study the effects of a dynamic-adaptation rule, in which citizens may possibly decide to modify their individual tax compliance according to individual criteria, such as, the strength of their ethical commitment, the satisfaction gained by consumption of the public good and the perceived opinion of neighbors. Results show the presence of thresholds levels in the composition of society - between taxpayers and evaders - which explain the extent of damages deriving from tax evasion.
---
中文摘要：
本文提出了一个简单的基于agent的经济系统模型，模型中的agent根据其对社会凝聚力和纳税的不同观点进行不同的博弈。在第一组模拟之后，正确复制了现有文献的结果，进行了更广泛的分析，以研究动态适应规则的影响，其中公民可能决定根据个人标准修改其个人纳税遵从性，例如他们的道德承诺强度，通过消费公共物品和邻居的感知意见获得的满意度。结果表明，纳税人和逃税者之间的社会构成存在阈值水平，这解释了逃税造成的损害程度。
---
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
--
一级分类：Physics        物理学
二级分类：Physics and Society        物理学与社会
分类描述：Structure, dynamics and collective behavior of societies and groups (human or otherwise). Quantitative analysis of social networks and other complex networks. Physics and engineering of infrastructure and systems of broad societal impact (e.g., energy grids, transportation networks).
社会和团体（人类或其他）的结构、动态和集体行为。社会网络和其他复杂网络的定量分析。具有广泛社会影响的基础设施和系统（如能源网、运输网络）的物理和工程。
--

---
PDF下载：
-->