رفتار فرار مالیاتی با استفاده از ماشین متناهی: آزمایش در شیلی و ایتالیا
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|47755||2012||9 صفحه PDF||سفارش دهید||7612 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Expert Systems with Applications, Volume 39, Issue 5, April 2012, Pages 5584–5592
In this paper, we use a Moore Automata with Binary Stochastic Output Function in order to capture the extensive decision regarding tax evasion made by subjects in experiments run in Chile and Italy. Firstly, we show how an hypothesis about subject behavior is converted into an automaton, and how we compute the probabilities of evading for every state of an automaton. We use this procedure in order to look for the automaton which is able to anticipate the highest number of decisions made by the subjects during the experiments. Finally, we show that automata with few states perform better than automata with many states, and that the bomb-crater effect described in Mittone (2006) is a well identified pattern of behavior in a subset of subjects.