Instruct: Identify the main and secondary category of Arxiv papers based on the titles and abstracts
Query: Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics
  Model   We analyze income tax evasion dynamics in a standard model of statistical
mechanics, the Ising model of ferromagnetism. However, in contrast to previous
research, we use an inhomogeneous multi-dimensional Ising model where the local
degrees of freedom (agents) are subject to a specific social temperature and
coupled to external fields which govern their social behavior. This new
modeling frame allows for analyzing large societies of four different and
interacting agent types. As a second novelty, our model may reproduce results
from agent-based models that incorporate standard Allingham and Sandmo tax
evasion features as well as results from existing two-dimensional Ising based
tax evasion models. We then use our model for analyzing income tax evasion
dynamics under different enforcement scenarios and point to some policy
implications.

1
The categories of this paper are: cs
16
The categories of this paper are: stat
12
The categories of this paper are: nucl-th
18
The categories of this paper are: econ
21
The categories of this paper are: adap-org
10
The categories of this paper are: q-bio
15
The categories of this paper are: nucl-ex
33
The categories of this paper are: plasm-ph
6
The categories of this paper are: astro-ph
35
The categories of this paper are: mtrl-th
22
The categories of this paper are: chao-dyn
26
The categories of this paper are: bayes-an
0
The categories of this paper are: hep-ph
7
The categories of this paper are: hep-th
19
The categories of this paper are: eess
13
The categories of this paper are: quant-ph