Tax Evasion Dynamics via Non-Equilibrium Model on Complex Networks

Abstract

The Zaklan model has become an excellent mechanism to control the tax evasion fluctuations (TEF) in a people- or agent-based community. Initially, the equilibrium Ising model (IM) had been used as a dynamic of temporal evolution of the Zaklan model near the critical point of the IM. On some complex network the IM presents no critical points or well-defined phase transitions. Then, through Monte Carlo simulations we study the recurring problem of the TEF control using the version of non-equilibrium Zaklan model as a control mechanism for TEF via agent-based non-equilibrium majority-vote model (MVM). Here we study the TEF on directed Barabási-Albert (BAD) and Apollonian (ANs) networks where the IM is not applied. We show that the Zaklan model can be also studied using non-equilibrium dynamics through of the non-equilibrium MVM on complex topologies cited above, giving the behavior of the TEF regardless of dynamic or topology used here.