TY - JOUR N2 - We calculate the dynamics of tax evasion within a multi-agent econophysics model which is adopted from the theory of magnetism and previously has been shown to capture the main characteristics from agent-based based models which build on the standard Allingham and Sandmo approach. In particular, we implement a feedback of public goods provision on the decision-making of selfish agents which aim to pursue their self interest. Our results imply that such a feedback enhances the moral attitude of selfish agents thus reducing the percentage of tax evasion. Two parameters govern the behavior of selfish agents, (i) the rate of adaption to changes in public goods provision and (ii) the threshold of perception of public goods provision. Furtheron we analyze the tax evasion dynamics for different agent compositions and under the feedback of public goods provision. We conclude that policymakers may enhance tax compliance behavior via the threshold of perception by means of targeted public relations. L1 - http://www.journals.pan.pl/Content/103745/PDF-MASTER/mainFile.pdf L2 - http://www.journals.pan.pl/Content/103745 PY - 2014 IS - No 4 EP - 236 DO - 10.24425/cejeme.2014.119241 KW - tax compliance KW - econophysics KW - multi-agent model A1 - Hokamp, Sascha A1 - Seibold, Götz PB - Oddział PAN w Łodzi DA - 31.12.2014 T1 - Tax Compliance and Public Goods Provision. An Agent-based Econophysics Approach SP - 217 UR - http://www.journals.pan.pl/dlibra/publication/edition/103745 T2 - Central European Journal of Economic Modelling and Econometrics ER -