On the role of backauditing for tax evasion in an agent-based   Econophysics model
  We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parametrized via local temperatures and magnetic fields. In particular, we analyse the impact of backauditing and endogenously determined penalty rates on tax compliance. Both features contribute to a microfoundation of agent-based econophysics models of tax evasion. 
G. Seibold and M. Pickhardt
physics.soc-ph q-fin.ST