%0 Journal Article
%T A Model for Tax Evasion with Some Realistic Properties
%A Richard Vale
%J Quantitative Finance
%D 2015
%I arXiv
%X We present a discrete-time dynamic model of income tax evasion. The model is solved exactly in the case of a single taxpayer and shown to have some realistic properties, including avoiding the Yitzhaki paradox. The extension to an agent-based model with a network of taxpayers is also investigated.
%U http://arxiv.org/abs/1508.02476v1