Country-by-Country Reporting and Automatic Exchange of Information have recently been implemented in European Union (EU) countries. These international tax reforms increase tax compliance in the short term. In the long run, however, taxpayers will continue looking abroad to avoid taxation and, countries, looking for additional revenues, will provide opportunities. As a result, tax competition intensifies and the initial increase in compliance could reverse. To avoid international tax reforms being counteracted by tax competition, this paper suggests bilateral responsive regulation to maximize compliance. This implies that countries would use different tax policy instruments toward other countries, including tax and secrecy havens.

To assess the effectiveness of fully or partially enforce tax policies, this agent based model has been ran many times under different enforcement rules, which influence the perceived enforced- and voluntary compliance, as the slippery-slope model prescribes. Based on the dynamics of this perception and the extent to which agents influence each other, the annual amounts of tax evasion, tax avoidance and taxes paid are calculated over longer periods of time.

The agent-based simulation finds that a differentiated policy response could increase tax compliance by 6.54 percent, which translates into an annual increase of €105 billion in EU tax revenues on income, profits, and capital gains. Corporate income tax revenues in France, Spain, and the UK alone would already account for €35 billion.

The model represents an archetypical fishery in a co-evolutionary social-ecological environment, capturing different dimensions of trust between fishers and fish buyers for the establishment and persistence of self-governance arrangements.

This model examines how financial and social top-down interventions interplay with the internal self-organizing dynamics of a fishing community. The aim is to transform from hierarchical fishbuyer-fisher relationship into fishing cooperatives.

This agent-based model simulates the diffusion of a social change process stratified by social class in space and time which is solely driven social and spatial variation in communication links.

A-KinGDom simulates the emergence of the social structure in a group of non-human primates. The model includes dominance and affiliative interactions which allow us to define four different attack and affiliative strategies.

PolicySpace models public policies within an empirical, spatial environment using data from 46 metropolitan regions in Brazil. The model contains citizens, markets, residences, municipalities, commuting and a the tax scheme. In the associated publications (book in press and https://arxiv.org/abs/1801.00259) we validate the model and demonstrate an application of the fiscal analysis. Besides providing the basics of the platform, our results indicate the relevance of the rules of taxes transfer for cities’ quality of life.

Overview

Purpose

Modeling an economy with stable macro signals, that works as a benchmark for studying the effects of the agent activities, e.g. extortion, at the service of the elaboration of public policies..
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Inspired by the European project called GLODERS that thoroughly analyzed the dynamics of extortive systems, Bottom-up Adaptive Macroeconomics with Extortion (BAMERS) is a model to study the effect of extortion on macroeconomic aggregates through simulation. This methodology is adequate to cope with the scarce data associated to the hidden nature of extortion, which difficults analytical approaches. As a first approximation, a generic economy with healthy macroeconomics signals is modeled and validated, i.e., moderate inflation, as well as a reasonable unemployment rate are warranteed. Such economy is used to study the effect of extortion in such signals. It is worth mentioning that, as far as is known, there is no work that analyzes the effects of extortion on macroeconomic indicators from an agent-based perspective. Our results show that there is significant effects on some macroeconomics indicators, in particular, propensity to consume has a direct linear relationship with extortion, indicating that people become poorer, which impacts both the Gini Index and inflation. The GDP shows a marked contraction with the slightest presence of extortion in the economic system.

Patagonia PSMED is an agent-based model designed to study a simple case of Evolution of Ethnic Differentiation. It replicates how can hunter-gatherer societies evolve and built cultural identities as a consequence of the way they interacted.

This model is used to simulate the influence of spatially and temporally variable sedimentary processes on the distribution of dated archaeological features in a surface context.