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.

This generic individual-based model of a bird colony shows how the influence neighbour’s stress levels synchronize the laying date of neighbours and also of large colonies. The model has been used to demonstrate how this form of simulation model can be recognised as being ‘event-driven’, retaining a history in the patterns produced via simulated events and interactions.

This ABM aims to introduce a new individual decision-making model, BNE into the ABM of pedestrian evacuation to properly model individual behaviours and motions in emergency situations. Three types of behavioural models has been developed, which are Shortest Route (SR) model, Random Follow (RF) model, and BNE model, to better reproduce evacuation dynamics in a tunnel space. A series of simulation experiments were conducted to evaluate the simulating performance of the proposed ABM.

This agent-based model simulates the implementation of a Transfer of Development Rights (TDR) mechanism in a stylized urban environment inspired by Dublin. It explores how developer agents interact with land parcels under spatial zoning, conservation protections, and incentive-based policy rules. The model captures emergent outcomes such as compact growth, green and heritage zone preservation, and public cost-efficiency. Built in NetLogo, the model enables experimentation with variable FSI bonuses, developer behavior, and spatial alignment of sending/receiving zones. It is intended as a policy sandbox to test market-aligned planning tools under behavioral and spatial uncertainty.

The purpose of the model is to explore the influence of the design of circular business models (CBMs) on CBM viability. The model represents an Industrial Symbiosis Network (ISN) in which a processor uses the organic waste from suppliers to produce biogas and nutrient rich digestate for local reuse. CBM viability is expressed as value captured (e.g., cash flow/tonne waste/agent) and the survival of the network over time (shown in the interface).

In the model, the value captured is calculated relative to the initial state, using incineration costs as a benchmark. Moderating variables are interactions with the waste incinerator and actor behaviour factors. Actors may leave the network when the waste supply for local production is too low, or when personal economic benefits are too low. When the processor decides to leave, the network fails. Theory of planned behaviour can be used to include agent behaviour in the simulations.

A logging agent builds roads based on the location of high-value hotspots, and cuts trees based on road access. A forest monitor sanctions the logger on observed infractions, reshaping the pattern of road development.

Zooarchaeological evidences indicate that rabbit hunting became prevalent during the Upper Palaeolithic in the Iberian Peninsula.

The purpose of the ABM is to test if warren hunting using nets as a collective strategy can explain the introduction of rabbits in the human diet in the Iberian Peninsula during this period. It is analyzed whether this hunting strategy has an impact on human diet breadth by affecting the relative abundance of other main taxa in the dietary spectrum.
Model validity is measured by comparing simulated diet breadth to the observed diet breadth in the zooarchaeological record.

The agent-based model is explicitly grounded on the Diet Breadth Model (DBM), from the Optimal Foraging Theory (OFT).
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Complete Library for object oriented development of Classifier Systems. See for the concept behind.

This model illustrates actor interaction in the construction sector, according to information gathered in NL. It offers a simple frame to represent diverse interests, interdependencies and effects on the number of built sustainable houses.

This Repast Simphony model simulates genomic admixture during the farming expansion of human groups from mainland Asia into the Papuan dominated islands of Southeast Asia during the Neolithic period.