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 model simulates the propagation of photons in a water tank. A source of light emits an impulse of photons with equal energy represented by yellow dots. These photons are then scattered by water particles before possibly reaching the photo-detector represented by a gray line. Different types of water are considered. For each one of them we calculate the total received energy.

The water tank is represented by a blue rectangle with fixed dimensions. It’s exposed to the air interface and has totally absorbent barriers. Four types of water are supported. Each one is characterized by its absorption and scattering coefficients.
At the source, the photons are generated uniformly with a random direction within the beamwidth. Each photon travels a random distance drawn from a distribution depending on the water characteristics before encountering a water particle.
Based on the updated position of the photon, three situations may occur:
-The photon hits the barrier of the tank on its trajectory. In this case it’s considered as lost since the barriers are assumed totally absorbent.
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The TechNet_04 is an abstract model that embeds a simple cultural tranmission process in an environment where interaction is structured by spatially-situated networks.

We seek to improve understanding of roles enzyme play in soil food webs. We created an agent-based simulation of a simple food web that includes enzymatic activity. The model was used in a publication, Moore et al. (in press; Biochemistry).

The model studies the dynamics of risk-sharing cooperatives among heterogeneous farmers. Based on their knowledge on their risk exposure and the performance of the cooperative farmers choose whether or not to remain in the risk-sharing agreement.

The model presented here was created as part of my dissertation. It aims to study the impacts of topography and climate change on prehistoric networks, with a focus on the Magdalenian, which is dated to between 20 and 14,000 years ago.

Our Hybrid Climate Assessment Model (HCAM) aims to simulate the behaviours of individuals under the influence of climate change and external policy makings. In our proposed solution we use System Dynamics (SD) modelling to represent the physical and economic environments. Agent-Based (AB) modelling is used to represent collections of individuals that can interact with other collections of individuals and the environment. In turn, individual agents are endowed with an internal SD model to track their psychological state used for decision making. In this paper we address the feasibility of such a scalable hybrid approach as a proof-of-concept. This novel approach allows us to reuse existing rigid, but well-established Integrated Assessment Models (IAMs), and adds more flexibility by replacing aggregate stocks with a community of vibrant interacting entities.

Our illustrative example takes the settings of the U.S., a country that contributes to the majority of the global carbon footprints and that is the largest economic power in the world. The model considers the carbon emission dynamics of individual states and its relevant economic impacts on the nation over time.

Please note that the focus of the model is on a methodological advance rather than on applying it for predictive purposes! More details about the HCAM are provided in the forthcoming JASSS paper “An Innovative Approach to Multi-Method Integrated Assessment Modelling of Global Climate Change”, which is available upon request from the authors (contact peer-olaf.siebers@nottingham.ac.uk).

This is a model of a game of Telephone (also known as Chinese Whishpers in the UK), with agents representing people that can be asked, to play. The first player selects a word from their internal vocabulary and “whispers” it to the next player, who may mishear it depending on the current noise level, who whispers that word to the next player, and so on.

When the game ends, the word chosen by the first player is compared to the word heard by the last player. If they match exactly, all players earn large prize. If the words do not match exactly, a small prize is awarded to all players for each part of the words that do match. Players change color to reflect their current prize-count. A histogram shows the distribution of colors over all the players.

The user can decide on factors like
* how many players there are,
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Motivated by the emergence of new Peer-to-Peer insurance organizations that rethink how insurance is organized, we propose a theoretical model of decision-making in risk-sharing arrangements with risk heterogeneity and incomplete information about the risk distribution as core features. For these new, informal organisations, the available institutional solutions to heterogeneity (e.g., mandatory participation or price differentiation) are either impossible or undesirable. Hence, we need to understand the scope conditions under which individuals are motivated to participate in a bottom-up risk-sharing setting. The model puts forward participation as a utility maximizing alternative for agents with higher risk levels, who are more risk averse, are driven more by solidarity motives, and less susceptible to cost fluctuations. This basic micro-level model is used to simulate decision-making for agent populations in a dynamic, interdependent setting. Simulation results show that successful risk-sharing arrangements may work if participants are driven by motivations of solidarity or risk aversion, but this is less likely in populations more heterogeneous in risk, as the individual motivations can less often make up for the larger cost deficiencies. At the same time, more heterogeneous groups deal better with uncertainty and temporary cost fluctuations than more homogeneous populations do. In the latter, cascades following temporary peaks in support requests more often result in complete failure, while under full information about the risk distribution this would not have happened.

The SimPioN model aims to abstractly reproduce and experiment with the conditions under which a path-dependent process may lead to a (structural) network lock-in in interorganisational networks.

Path dependence theory is constructed around a process argumentation regarding three main elements: a situation of (at least) initially non-ergodic (unpredictable with regard to outcome) starting conditions in a social setting; these become reinforced by the workings of (at least) one positive feedback mechanism that increasingly reduces the scope of conceivable alternative choices; and that process finally results in a situation of lock-in, where any alternatives outside the already adopted options become essentially impossible or too costly to pursue despite (ostensibly) better options theoretically being available.

The purpose of SimPioN is to advance our understanding of lock-ins arising in interorganisational networks based on the network dynamics involving the mechanism of social capital. This mechanism and the lock-ins it may drive have been shown above to produce problematic consequences for firms in terms of a loss of organisational autonomy and strategic flexibility, especially in high-tech knowledge-intensive industries that rely heavily on network organising.

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