Experimental research is nowadays evidently the ‘gold standard’ of tax research. Simulations, especially with the so-called ‘agentbased models,’ are commonly used in economics as a research tool. Based on theoretical models, empirical results, and insights gained from experiments, simulations enable the study of whole societies structured by networks of agents, with respect to collective rather than individual reactions to taxation. The quality of the results, however, depends among other things on the inputs from empirical and experimental research employed to calibrate simulation models, as well as the structure of agent networks. Although simulations cannot in fact provide better explanations of tax compliance and evasion than economic and psychological research, they are nevertheless a new tool of research that yields additional insight into the aggregate dynamic behavior of agents in tax policy regimes.
Shedding Light on the Shadow of the Economy: Research Methods in Studies on Tax Behavior
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000047
This is the introduction to the special issue from the issue editors.
Rational Expectations Voting in Agent-Based Models: An Application to Tax Ceilings
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000043
This article by by Andreas D. Pape et al. also appears in this special issue.
Differentiating Views of Inheritance: The Free Association Task as a Method to Assess Social Representations of Wealth, Inherit, and Bequeath
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000044
This article by Jennifer Stark et al. also appears in this special issue.
Review of Behavioral Economics, Volume 3, Issue 1 ICT-based Strategies for Environmental Conflicts: Articles Overiew
See the other articles that are part of this special issue.