  This paper presents a simple agent-based model of an economic system,
populated by agents playing different games according to their different view
about social cohesion and tax payment. After a first set of simulations,
correctly replicating results of existing literature, a wider analysis is
presented in order to study the effects of a dynamic-adaptation rule, in which
citizens may possibly decide to modify their individual tax compliance
according to individual criteria, such as, the strength of their ethical
commitment, the satisfaction gained by consumption of the public good and the
perceived opinion of neighbors. Results show the presence of thresholds levels
in the composition of society - between taxpayers and evaders - which explain
the extent of damages deriving from tax evasion.
