{"record_type":"pith_number_record","schema_url":"https://pith.science/schemas/pith-number/v1.json","pith_number":"pith:2026:RTLMQIPYFHC66HNHFLRJ5S3FPV","short_pith_number":"pith:RTLMQIPY","schema_version":"1.0","canonical_sha256":"8cd6c821f829c5ef1da72ae29ecb657d499ce7f798a1a0de623f26783e6af621","source":{"kind":"arxiv","id":"2605.23919","version":1},"attestation_state":"computed","paper":{"title":"Stochastic compliance/evasion dynamics in tax models: a piecewise deterministic Markov process approach","license":"http://creativecommons.org/licenses/by/4.0/","headline":"","cross_cats":["math.PR","q-fin.GN"],"primary_cat":"physics.soc-ph","authors_text":"Amira Meddah, Irene Tubikanec, Jonas Mayr","submitted_at":"2026-04-15T12:29:27Z","abstract_excerpt":"This paper introduces a novel stochastic framework for modelling tax evasion dynamics by extending the deterministic model of Bertotti and Modanese (2018) through the use of Piecewise Deterministic Markov Processes (PDMPs). A key limitation of the original model is the static treatment of taxpayer compliance and evasion behaviour. We address this limitation by incorporating two stochastic mechanisms:(i) audits, where random enforcement events shift non-compliant individuals toward compliance, and (ii) imitation, where social influence drives compliant individuals toward evasion. We develop eac"},"verification_status":{"content_addressed":true,"pith_receipt":true,"author_attested":false,"weak_author_claims":0,"strong_author_claims":0,"externally_anchored":false,"storage_verified":false,"citation_signatures":0,"replication_records":0,"graph_snapshot":true,"references_resolved":false,"formal_links_present":false},"canonical_record":{"source":{"id":"2605.23919","kind":"arxiv","version":1},"metadata":{"license":"http://creativecommons.org/licenses/by/4.0/","primary_cat":"physics.soc-ph","submitted_at":"2026-04-15T12:29:27Z","cross_cats_sorted":["math.PR","q-fin.GN"],"title_canon_sha256":"25d87da7b6e6b2c4783c05f974b78a8c7746a1ff97a913e576753f7c4c2b51cc","abstract_canon_sha256":"48af69ee10e9cb896cd077601b477f385e6b1bdf06356fce46fdea89e0da8b8f"},"schema_version":"1.0"},"receipt":{"kind":"pith_receipt","key_id":"pith-v1-2026-05","algorithm":"ed25519","signed_at":"2026-05-26T00:02:21.977164Z","signature_b64":"JIfbXbNIRLtDOggW/t2PrG0Goi95UCWWg9WTHBvQuxogB6dvLjK3PR4IicKYtjzRNF2FSTlF4VqWooMzhO/gDg==","signed_message":"canonical_sha256_bytes","builder_version":"pith-number-builder-2026-05-17-v1","receipt_version":"0.3","canonical_sha256":"8cd6c821f829c5ef1da72ae29ecb657d499ce7f798a1a0de623f26783e6af621","last_reissued_at":"2026-05-26T00:02:21.976201Z","signature_status":"signed_v1","first_computed_at":"2026-05-26T00:02:21.976201Z","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54"},"graph_snapshot":{"paper":{"title":"Stochastic compliance/evasion dynamics in tax models: a piecewise deterministic Markov process approach","license":"http://creativecommons.org/licenses/by/4.0/","headline":"","cross_cats":["math.PR","q-fin.GN"],"primary_cat":"physics.soc-ph","authors_text":"Amira Meddah, Irene Tubikanec, Jonas Mayr","submitted_at":"2026-04-15T12:29:27Z","abstract_excerpt":"This paper introduces a novel stochastic framework for modelling tax evasion dynamics by extending the deterministic model of Bertotti and Modanese (2018) through the use of Piecewise Deterministic Markov Processes (PDMPs). A key limitation of the original model is the static treatment of taxpayer compliance and evasion behaviour. We address this limitation by incorporating two stochastic mechanisms:(i) audits, where random enforcement events shift non-compliant individuals toward compliance, and (ii) imitation, where social influence drives compliant individuals toward evasion. We develop eac"},"claims":{"count":0,"items":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"source":{"id":"2605.23919","kind":"arxiv","version":1},"verdict":{"id":null,"model_set":{},"created_at":null,"strongest_claim":"","one_line_summary":"","pipeline_version":null,"weakest_assumption":"","pith_extraction_headline":""},"integrity":{"clean":true,"summary":{"advisory":0,"critical":0,"by_detector":{},"informational":0},"endpoint":"/pith/2605.23919/integrity.json","findings":[],"available":true,"detectors_run":[],"snapshot_sha256":"c28c3603d3b5d939e8dc4c7e95fa8dfce3d595e45f758748cecf8e644a296938"},"references":{"count":0,"sample":[],"resolved_work":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57","internal_anchors":0},"formal_canon":{"evidence_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"author_claims":{"count":0,"strong_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"builder_version":"pith-number-builder-2026-05-17-v1"},"aliases":[{"alias_kind":"arxiv","alias_value":"2605.23919","created_at":"2026-05-26T00:02:21.976307+00:00"},{"alias_kind":"arxiv_version","alias_value":"2605.23919v1","created_at":"2026-05-26T00:02:21.976307+00:00"},{"alias_kind":"doi","alias_value":"10.48550/arxiv.2605.23919","created_at":"2026-05-26T00:02:21.976307+00:00"},{"alias_kind":"pith_short_12","alias_value":"RTLMQIPYFHC6","created_at":"2026-05-26T00:02:21.976307+00:00"},{"alias_kind":"pith_short_16","alias_value":"RTLMQIPYFHC66HNH","created_at":"2026-05-26T00:02:21.976307+00:00"},{"alias_kind":"pith_short_8","alias_value":"RTLMQIPY","created_at":"2026-05-26T00:02:21.976307+00:00"}],"events":[],"event_summary":{},"paper_claims":[],"inbound_citations":{"count":0,"internal_anchor_count":0,"sample":[]},"formal_canon":{"evidence_count":0,"sample":[],"anchors":[]},"links":{"html":"https://pith.science/pith/RTLMQIPYFHC66HNHFLRJ5S3FPV","json":"https://pith.science/pith/RTLMQIPYFHC66HNHFLRJ5S3FPV.json","graph_json":"https://pith.science/api/pith-number/RTLMQIPYFHC66HNHFLRJ5S3FPV/graph.json","events_json":"https://pith.science/api/pith-number/RTLMQIPYFHC66HNHFLRJ5S3FPV/events.json","paper":"https://pith.science/paper/RTLMQIPY"},"agent_actions":{"view_html":"https://pith.science/pith/RTLMQIPYFHC66HNHFLRJ5S3FPV","download_json":"https://pith.science/pith/RTLMQIPYFHC66HNHFLRJ5S3FPV.json","view_paper":"https://pith.science/paper/RTLMQIPY","resolve_alias":"https://pith.science/api/pith-number/resolve?arxiv=2605.23919&json=true","fetch_graph":"https://pith.science/api/pith-number/RTLMQIPYFHC66HNHFLRJ5S3FPV/graph.json","fetch_events":"https://pith.science/api/pith-number/RTLMQIPYFHC66HNHFLRJ5S3FPV/events.json","actions":{"anchor_timestamp":"https://pith.science/pith/RTLMQIPYFHC66HNHFLRJ5S3FPV/action/timestamp_anchor","attest_storage":"https://pith.science/pith/RTLMQIPYFHC66HNHFLRJ5S3FPV/action/storage_attestation","attest_author":"https://pith.science/pith/RTLMQIPYFHC66HNHFLRJ5S3FPV/action/author_attestation","sign_citation":"https://pith.science/pith/RTLMQIPYFHC66HNHFLRJ5S3FPV/action/citation_signature","submit_replication":"https://pith.science/pith/RTLMQIPYFHC66HNHFLRJ5S3FPV/action/replication_record"}},"created_at":"2026-05-26T00:02:21.976307+00:00","updated_at":"2026-05-26T00:02:21.976307+00:00"}