A simple mechanism leading to first-order phase transitions in a model of tax evasion

In this work we study a dynamics of tax evasion. We considered fully-connected population divided in three compartments, namely honest payers, evaders and susceptibles, class that is composed by payers can become evaders. consider contagion model where the transitions among compartments are governed probabilities. Such probabilities represent possible interactions indiviudals, as well government's fiscalization. show analytical numerical calculations emergence associated with an active-absorbing nonequilibrium first-order phase transition. absorbing only survive steady states model, observe coexistence subpopulations active phase.