The model explores the impact of public disclosure on tax compliance among diverse agents, including individual taxpayers and a tax authority. It incorporates heterogeneous preferences and income endowments among taxpayers, captured through a utility function that considers psychic costs subtracted from expected pecuniary utility. These costs include moral, reciprocity, and stigma costs associated with norm violations, leading to variations in taxpayers’ risk attitudes and related parameters. The tax authority’s attributes, such as the frequency of random audits, penalty rate, and the choice between partial or full disclosure, remain fixed throughout the simulation. Income endowments and preference parameters are randomly assigned to taxpayers at the outset.

Taxpayers maximize their expected utility by reporting income, taking into account tax, penalty, and audit rates. They make annual decisions based on their own and their peers’ behaviors from the previous year. Taxpayers indirectly interact at the societal level through public disclosure conducted by the tax authority, exchanging tax information among peers. Each period in the simulation collects data on total reported income, average compliance rates per income group, distribution of compliance rates, counts of compliers, full evaders, partial evaders, and the numbers of taxpayers experiencing guilt and anger. The model evaluates whether public disclosure positively or negatively impacts compliance rates and quantifies this impact based on aggregated individual reporting behaviors.

Abstract: The notion of physical space has long been central in geographical theories. However, the widespread adoption of information and communication technologies (ICTs) has freed human dynamics from purely physical to also relational and cyber spaces. While researchers increasingly recognize such shifts, rarely have studies examined how the information propagates in these hybrid spaces (i.e., physical, relational, and cyber). By exploring the vaccine opinion dynamics through agent-based modeling, this study is the first that combines all hybrid spaces and explores their distinct impacts on human dynamics from an individual’s perspective. Our model captures the temporal dynamics of vaccination progress with small errors (MAE=2.45). Our results suggest that all hybrid spaces are indispensable in vaccination decision making. However, in our model, most of the agents tend to give more emphasis to the information that is spread in the physical instead of other hybrid spaces. Our study not only sheds light on human dynamics research but also offers a new lens to identifying vaccinated individuals which has long been challenging in disease-spread models. Furthermore, our study also provides responses for practitioners to develop vaccination outreach policies and plan for future outbreaks.

This model simulates the opinion dynamics of COVID-19 vaccination to examine especially how fears and cognitive bias contribute to the opinion polarisation and vaccination rate. In studying the opinion dynamics of COVID-19 vaccination, this model refers to the HUMAT framework (Antosz et al, 2019). Many psychological and social processes are included in the model, such as dynamical decision-making processes of information exchange and fear formation, satisfaction evaluation, preferred decision selection and dissonance reduction.

The “Urban Drought Nexus Tool” is a system dynamics model, aiming to facilitate the co-development of climate services for cities under increasing droughts. The tool integrates multiple types of information and still can be applied to other case studies with minimal adjustments on the parameters of land use, water consumption and energy use in the water sector. The tool needs hydrological projections under climate scenarios to evaluate climatic futures, and requires the co-creation of socio-economic future scenarios with local stakeholders. Thus it is possible to provide specific information about droughts taking into account future water availability and future water consumption. Ultimately, such complex system as formed by the water-energy-land nexus can be reduced to single variables of interest, e.g. the number of events with no water available in the future and their length, so that the complexities are reduced and the results can be conveyed to society in an understandable way, including the communication of uncertainties. The tool and an explanatory guide in pdf format are included. Planned further developments include calibrating the system dynamics model with the social dynamics behind each flow with agent-based models.

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 presented here is extensively described in the paper ‘Talk less to strangers: How homophily can improve collective decision-making in diverse teams’ (forthcoming at JASSS). A full replication package reproducing all results presented in the paper is accessible at https://osf.io/76hfm/.

Narrative documentation includes a detailed description of the model, including a schematic figure and an extensive representation of the model in pseudocode.

The model develops a formal representation of a diverse work team facing a decision problem as implemented in the experimental setup of the hidden-profile paradigm. We implement a setup where a group seeks to identify the best out of a set of possible decision options. Individuals are equipped with different pieces of information that need to be combined to identify the best option. To this end, we assume a team of N agents. Each agent belongs to one of M groups where each group consists of agents who share a common identity.
The virtual teams in our model face a decision problem, in that the best option out of a set of J discrete options needs to be identified. Every team member forms her own belief about which decision option is best but is open to influence by other team members. Influence is implemented as a sequence of communication events. Agents choose an interaction partner according to homophily h and take turns in sharing an argument with an interaction partner. Every time an argument is emitted, the recipient updates her beliefs and tells her team what option she currently believes to be best. This influence process continues until all agents prefer the same option. This option is the team’s decision.

Chicago’s demographic, neighborhood, sex risk behaviors, sexual network data, and HIV prevention and treatment cascade information from 2015 were integrated as input to a new agent-based model (ABM) called the Levers-of-HIV-Model (LHM). This LHM, written in NetLogo, forms patterns of sexual relations among Men who have Sex with Men (MSM) based on static traits (race/ethnicity, and age) and dynamic states (sexual relations and practices) that are found in Chicago. LHM’s five modules simulate and count new infections at the two marker years of 2023 and 2030 for a wide range of distinct scenarios or levers, in which the levels of PrEP and ART linkage to care, retention, and adherence or viral load are increased over time from the 2015 baseline levels.

An agent-based framework to simulate the diffusion process of a piece of misinformation according to the SBFC model in which the fake news and its debunking compete in a social network. Considering new classes of agents, this model is closer to reality and proposed different strategies how to mitigate and control misinformation.

This is a simulation of an insurance market where the premium moves according to the balance between supply and demand. In this model, insurers set their supply with the aim of maximising their expected utility gain while operating under imperfect information about both customer demand and underlying risk distributions.

There are seven types of insurer strategies. One type follows a rational strategy within the bounds of imperfect information. The other six types also seek to maximise their utility gain, but base their market expectations on a chartist strategy. Under this strategy, market premium is extrapolated from trends based on past insurance prices. This is subdivided according to whether the insurer is trend following or a contrarian (counter-trend), and further depending on whether the trend is estimated from short-term, medium-term, or long-term data.

Customers are modelled as a whole and allocated between insurers according to available supply. Customer demand is calculated according to a logit choice model based on the expected utility gain of purchasing insurance for an average customer versus the expected utility gain of non-purchase.

This is an agent-based model of a simple insurance market with two types of agents: customers and insurers. Insurers set premium quotes for each customer according to an estimation of their underlying risk based on past claims data. Customers either renew existing contracts or else select the cheapest quote from a subset of insurers. Insurers then estimate their resulting capital requirement based on a 99.5% VaR of their aggregate loss distributions. These estimates demonstrate an under-estimation bias due to the winner’s curse effect.