Using deep Q-learning to understand the tax evasion behavior of risk-averse firms

29 Jan 2018Nikolaos D. GoumagiasDimitrios Hristu-VarsakelisYannis M. Assael

Designing tax policies that are effective in curbing tax evasion and maximize state revenues requires a rigorous understanding of taxpayer behavior. This work explores the problem of determining the strategy a self-interested, risk-averse tax entity is expected to follow, as it "navigates" - in the context of a Markov Decision Process - a government-controlled tax environment that includes random audits, penalties and occasional tax amnesties... (read more)

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