Abstract
We discuss a framework for the microscopic modelling of taxation and redistribution processes in a closed trading market society. For a prototype model and some variants of it, we examine the emergence of income distribution curves which exhibit “fat” power-law tails as the real world ones. We also incorporate tax evasion into the models and we investigate, in particular, its effect on the income profiles. Our findings are in agreement with the expectation that a fair fiscal policy and individual correctness are effective tools towards the overcoming of social inequalities.