Guarantees for autonomy in cognitive agent architecture
ECAI-94 Proceedings of the workshop on agent theories, architectures, and languages on Intelligent agents
Trust and deception in virtual societies
Trust and deception in virtual societies
Reputation and social network analysis in multi-agent systems
Proceedings of the first international joint conference on Autonomous agents and multiagent systems: part 1
EPIA '01 Proceedings of the10th Portuguese Conference on Artificial Intelligence on Progress in Artificial Intelligence, Knowledge Extraction, Multi-agent Systems, Logic Programming and Constraint Solving
Improving Choice Mechanisms within the BVG Architecture
ATAL '00 Proceedings of the 7th International Workshop on Intelligent Agents VII. Agent Theories Architectures and Languages
BVG choice in Axelrod's tribute model
MABS'02 Proceedings of the 3rd international conference on Multi-agent-based simulation II
Agents that collude to evade taxes
Proceedings of the 6th international joint conference on Autonomous agents and multiagent systems
Tax compliance through MABS: the case of indirect taxes
EPIA'07 Proceedings of the aritficial intelligence 13th Portuguese conference on Progress in artificial intelligence
Tactical exploration of tax compliance decisions in multi-agent based simulation
MABS'06 Proceedings of the 2006 international conference on Multi-agent-based simulation VII
Multi-Agent-Based simulation: why bother?
MABS'05 Proceedings of the 6th international conference on Multi-Agent-Based Simulation
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We consider an individualised approach to agent behaviour in an application to the classical economic problem of tax compliance. Most economic theories consider homogeneous representative agent utilitarian approaches to explain the decision of complying or not with tax payment. However, a heterogeneous and individualised account of decision can be considered to explain certain apparently irrational behaviours. Ideas such as trust and peer perception may have a key influence in individual decisions, and thus transform the global results for society. In this paper, we apply the agent view of rationality to economic decisions and define a territory to be explored by agent technology and social simulations. We conclude that the multi-agent view can provide powerful results which might lead to significant economic policy implications.