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

2 code implementations • 29 Jan 2018 • Nikolaos D. Goumagias, Dimitrios Hristu-Varsakelis, Yannis M. Assael

By doing so, we i) determine the tax evasion behavior expected of the taxpayer entity, ii) calculate the degree of risk aversion of the "average" entity given empirical estimates of tax evasion, and iii) evaluate sample tax policies, in terms of expected revenues.

Q-Learning