Computer system simulates the behavior of tax evaders
Monday, March 10, 2014 - 08:50
in Physics & Chemistry
Universitat Autonoma de Barcelona researchers have developed a computer model which, in different situations, simulates the behavior of taxpayers when faced with the possibility of committing tax evasion. The simulator, described in the journal Advances in Complex Systems, analyzes the factors motivating tax evasion and allows to determine which measures are effective in reducing it, such as an improvement in tax inspections by increasing their frequency and efficacy.