Using deep Q-learning to understand the tax evasion behavior of risk-averse firms
نویسندگان
چکیده
منابع مشابه
Using deep Q-learning to understand the tax evasion behavior of risk-averse firms
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 a...
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ژورنال
عنوان ژورنال: Expert Systems with Applications
سال: 2018
ISSN: 0957-4174
DOI: 10.1016/j.eswa.2018.01.039