Thanks to their simulation approach they manage to tackle effectively a series of criticisms addressed to previous models. Psychological motives and experimental results are taken into consideration and integrated in the simulation framework to analyze the effects of ``framing'' and of ``moral suasion'' on tax-evasion decisions. Furthermore, the authors construct a model of cultural evolution: tax evasion can become the general attitude under some particular imitative and monitoring/enforcing behavior.
The source is available upon request to the authors