All Outputs (3)

The Use of Agent-Based Modelling to Investigate Tax Compliance (2014)
Journal Article
Hashimzade, N., Myles, G., Page, F., & Rablen, M. (2015). The Use of Agent-Based Modelling to Investigate Tax Compliance. Economics of Governance, 16(2), 143-164. https://doi.org/10.1007/s10101-014-0151-8

Agent-based modelling can be used to investigate the behavioural and social aspects of tax compliance. We illustrate the approach with two models. The first model emphasises the role of occupational choice in tax compliance, and explores the effect o... Read More about The Use of Agent-Based Modelling to Investigate Tax Compliance.

The Marginal Cost of Public Funds in Growing Economies (2014)
Journal Article
Hashimzade, N., & Myles, G. (2014). The Marginal Cost of Public Funds in Growing Economies. Annales d'économie et de statistique, 113-114, https://doi.org/10.15609/annaeconstat2009.113-114.11

The marginal cost of public funds (MCF) measures the cost to the economy of raising government revenue. The MCF can be used to guide reform of the tax system and to determine an efficient level of government expenditure. It can also be used as an inp... Read More about The Marginal Cost of Public Funds in Growing Economies.

Social Networks and Occupational Choice: The Endogenous Formation of Attitudes and Beliefs about Tax Compliance (2014)
Journal Article
Hashimzade, N., Myles, G., Page, F., & Rablen, M. (2014). Social Networks and Occupational Choice: The Endogenous Formation of Attitudes and Beliefs about Tax Compliance. Journal of Economic Psychology, 40, 134-146. https://doi.org/10.1016/j.joep.2012.09.002

The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network. It develops a model in which taxpayers possess a range of individual characteristics – including attitude to... Read More about Social Networks and Occupational Choice: The Endogenous Formation of Attitudes and Beliefs about Tax Compliance.