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.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 323–338.
2.
Alm, J. (1996). Explaining tax compliance. In S. Pozo (Ed.), Exploring the underground economy (pp. 103-127). Kalamazoo, MI: W.E. Upjohn Institute.
3.
Alm, J., Sanchez, I., & de Juan, A. (1995). Economic and noneconomic factors in tax compliance. Kyklos, 48, 3–18.
4.
Andreoni, J. (1992). IRS as loan shark: Tax compliance with borrowing constraints. Journal of Public Economics, 49, 35–46.
5.
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36, 818-860.
6.
Bernasconi, M. (1998). Tax evasion and orders of risk aversion. Journal of Public Economics, 67, 123–134.
7.
Bloomquist, K. M. (2003). Trends as changes in variance: The case of tax noncompliance. The IRS Research Bulletin, 1500, 59–66.
8.
Bloomquist, K. M. (2004, June). Modeling taxpayers' response to compliance improvement alternatives. Paper presented at the Annual Conference of the North American Association for Computational Social and Organizational Science (NAACSOS), Pittsburgh, PA.
9.
Bloomquist, K. M., Plumley, A. H., & Toder, E. J. (2005). Tax noncompliance in the United States: Measurement and recent enforcement initiatives. In C. Bajada & F. Schneider (Eds.), Size, causes and consequences of the underground economy: An international perspective (pp. 203-222). Aldershot, UK: Ashgate.
10.
Camerer, C. F., & Ho, T. H. (1994). Violations of the betweenness axiom and nonlinearity in probability. Journal of Risk and Uncertainty, 8, 167–196.
11.
Christian, C. W. (1994). Voluntary compliance with the individual income tax: Results from the 1988 TCMP study. The IRS Research Bulletin, 1500, 35–42.
12.
Cowell, F. A. (1990). Cheating the government: The economics of evasion. Cambridge, MA: MIT Press.
13.
Cowell, F. A., & Gordon, J. P. F. (1988). Unwillingness to pay. Journal of Public Economics, 36, 305–321.
14.
Davis, J. S., Hecht, G., & Perkins, J. D. (2003). Social behaviors, enforcement and tax compliance dynamics. Accounting Review, 78, 39–69.
15.
Erard, B. (1992). The influence of tax audits on reporting behavior. In J. Slemrod (Ed.), Why people pay taxes: Tax compliance and enforcement (pp. 95–114). Ann Arbor: University of Michigan Press.
16.
Erard, B., & Feinstein, J. S. (1994). The role of moral sentiments and audit perceptions in tax compliance. Public Finance/Finance Publiques, 49, 70–89.
17.
Internal Revenue Service. (1996). Federal tax compliance research: Individual income tax gap estimates for 1985, 1988, and 1992 (Publication 1415, Rev. 4–96). Washington, DC: Author.
18.
Mittone, L., & Patelli, P. (2000). Imitative behaviour in tax evasion. In B. Stefansson & F. Luna (Eds.), Economic simulations in swarm: Agent-based modelling and object oriented programming(pp. 133-158) Amsterdam: Kluwer.
19.
Myles, G. D., & Naylor, R. A. (1996). A model of tax evasion with group conformity and social customs. European Journal of Political Economy, 12, 49–66.
20.
Neilson, W. S. (2003). Probability transformations in the study of behavior toward risk. Synthese, 135, 171–192.
21.
Plumley, A. H. (1996). The determinants of individual income tax compliance: Estimating the impacts of tax policy, enforcement, and IRS responsiveness (Publication 1916, Rev. 11–96). Washington, DC: Internal Revenue Service.
22.
Taber, C. S., & Timpone, R. J. (1996). Computational modeling. Thousand Oaks, CA: Sage.
23.
Tversky, A., & Kahneman, D. (1992). Advances in prospect theory: Cumulative representation of uncertainty. Journal of Risk and Uncertainty, 5, 297–323.
24.
Vogel, J. (1974). Taxation and public opinion in sweden: An interpretation of recent survey data. National Tax Journal, 27, 499–513.
25.
Wilensky, U. (1999). NetLogo. Retrieved January 2004 from http://ccl.northwestern.edu/netlogo/
26.
Wu, G., & Gonzalez, R. (1996). Curvature of the probability weighting function. Management Science, 42, 1676–1690.
