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.

Flibs’NLogo is an agent-based simulation implemented in NetLogo that models the evolution of perfect predictors through a genetic algorithm. The agents, called flibs (finite living blobs), are finite‑state automata whose behaviour is encoded in circular chromosomes. They inhabit a “primordial computer soup” and are tasked with anticipating a user‑defined periodic binary sequence. Each generation consists of 100 evaluation cycles, during which a flib’s fitness is incremented each time its output correctly matches the next environmental signal.
Reproduction follows an elitist scheme: a donor (current fittest individual) replaces a randomly chosen recipient either by cloning (complete genome substitution) or by bacterial‑like conjugation (unidirectional horizontal transfer of a random chromosome segment). A stochastic mutagenesis operator introduces point mutations in genes, while the reproductive strategy gene can also switch under a mixed-reproduction regime. Population dynamics are monitored via genomic diversity indices (Shannon‑Wiener, Simpson), a phenotypic simpleness metric that distinguishes the low number of states actually used from the genomic potential.
The model serves as a digital evolutionary laboratory for exploring the interplay among bounded rationality, collective adaptation, and the emergence of anticipatory behaviour. By linking evolutionary computation with cognitive concepts, Flibs’NLogo investigates fundamental transitions from reactive to predictive systems and allows for testing whether populations evolve toward minimal necessary complexity or exhibit an intrinsic drift toward structural elaboration.

Knowledge Based Economy (KBE) is an artificial economy where firms placed in geographical space develop original knowledge, imitate one another and eventually recombine pieces of knowledge. In KBE, consumer value arises from the capability of certain pieces of knowledge to bridge between existing items (e.g., Steve Jobs illustrated the first smartphone explaining that you could make a call with it, but also listen to music and navigate the Internet). Since KBE includes a mechanism for the generation of value, it works without utility functions and does not need to model market exchanges.

This model is a minimal agent-based model (ABM) of green consumption and market tipping dynamics in a stylised two-firm economy. It is designed as an existence proof to illustrate how weak individual preferences, when combined with habit formation, social influence, and firm price adaptation, can generate non-linear transitions (tipping points) in market outcomes.

The economy consists of:
1) Two firms, each supplying a differentiated consumption bundle that differs in its fixed green share (one relatively greener, one less green).
2) Many households, each consuming a unit mass per period and allocating consumption between the two firms.

…

How do households alter their spending patterns when they experience changes in income? This model answers this question using a random assignment scheme where spending patterns are copied from a household in the new income bracket.

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).

This multi-model (i.e. a model composed of interacting submodels) is a multi-level representation of a collective motion phenomenon. It was designed to study the impact of the mutual influences between individuals and groups in collective motion.

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.

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 [email protected]).