caa a22 4500 606210261 CHVBK 20210128101032.0 cr unu---uuuuu 210128e20150501xx s 000 0 eng 10.1007/s10101-014-0151-8 doi (NATIONALLICENCE)springer-10.1007/s10101-014-0151-8 The use of agent-based modelling to investigate tax compliance [Elektronische Daten] [Nigar Hashimzade, Gareth Myles, Frank Page, Matthew Rablen] 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. Springer-Verlag Berlin Heidelberg, 2014 Agent-based modelling nationallicence Tax evasion nationallicence Attitudes nationallicence Beliefs nationallicence Social network nationallicence Occupational choice nationallicence Hashimzade Nigar Institute for Fiscal Studies, London, UK aut Myles Gareth Institute for Fiscal Studies, London, UK aut Page Frank Indiana University, Bloomington, Indiana aut Rablen Matthew Institute for Fiscal Studies, London, UK aut Economics of Governance Springer Berlin Heidelberg 16/2(2015-05-01), 143-164 1435-6104 16:2<143 2015 16 10101 https://doi.org/10.1007/s10101-014-0151-8 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10101-014-0151-8 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Hashimzade Nigar Institute for Fiscal Studies, London, UK aut NATIONALLICENCE 700 1- Myles Gareth Institute for Fiscal Studies, London, UK aut NATIONALLICENCE 700 1- Page Frank Indiana University, Bloomington, Indiana aut NATIONALLICENCE 700 1- Rablen Matthew Institute for Fiscal Studies, London, UK aut NATIONALLICENCE 773 0- Economics of Governance Springer Berlin Heidelberg 16/2(2015-05-01), 143-164 1435-6104 16:2<143 2015 16 10101