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A Comparison of Agent-Based Models of Income Tax EvasionU.S. Internal Revenue Service, Washington, DC This article compares three multiagent-based simulation models of individual income tax evasion. The models'similarities and differences are highlighted, and their significance for the field of computational social science is discussed. Emphasis is placed on the importance of process validity for models intended to represent real-world phenomena of interest to policy makers.
Key Words: tax evasion multiagent-based simulation audits social networks process validity Internal Revenue Service
Social Science Computer Review, Vol. 24, No. 4,
411-425 (2006) This article has been cited by other articles:
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