The only single-source guide to understanding, using, adapting, and
designing state-of-the-art agent-based modelling of tax evasion
A computational method for simulating the behavior of individuals or
groups and their effects on an entire system, agent-based modeling has
proven itself to be a powerful new tool for detecting tax fraud. While
interdisciplinary groups and individuals working in the tax domain have
published numerous articles in diverse peer-reviewed journals and have
presented their findings at international conferences, until
Agent-based Modelling of Tax Evasion there was no authoritative,
single-source guide to state-of-the-art agent-based tax evasion modeling
techniques and technologies.
Featuring contributions from distinguished experts in the field from
around the globe, Agent-Based Modelling of Tax Evasion provides
in-depth coverage of an array of field tested agent-based tax evasion
models. Models are presented in a unified format so as to enable readers
to systematically work their way through the various modeling
alternatives available to them. Three main components of each
agent-based model are explored in accordance with the Overview, Design
Concepts, and Details (ODD) protocol, each section of which contains
several sub elements that help to illustrate the model clearly and that
assist readers in replicating the modeling results described.
- Presents models in a unified and structured manner to provide a point
of reference for readers interested in agent-based modelling of tax
evasion
- Explores the theoretical aspects and diversity of agent-based modeling
through the example of tax evasion
- Provides an overview of the characteristics of more than thirty
agent-based tax evasion frameworks
- Functions as a solid foundation for lectures and seminars on
agent-based modelling of tax evasion
The only comprehensive treatment of agent-based tax evasion models and
their applications, this book is an indispensable working resource for
practitioners and tax evasion modelers both in the agent-based
computational domain and using other methodologies. It is also an
excellent pedagogical resource for teaching tax evasion modeling and/or
agent-based modeling generally.
