Computational Model Library

Displaying 5 of 5 results avoidance clear

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.

GRASP world

Gert Jan Hofstede | Published Tuesday, April 16, 2019

This agent-based model investigates group longevity in a population in a foundational way, using theory on social relations and culture. It is the first application of the GRASP meta-model for social agents, containing elements of Groups, Rituals, Affiliation, Status, and Power. It can be considered an exercise in artificial sociality: a culture-general, content-free base-line trust model from which to engage in more specific studies. Depending on cultural settings for individualism and power distance, as well as settings for xenophobia and for the increase of trust over group life, the GRASP world model generates a variety of patters. Number of groups ranges from one to many, composition from random to segregated, and pattern genesis from rapid to many hundreds of time steps. This makes GRASP world an instrument that plausibly models some basic elements of social structure in different societies.

Interplay of actors about the construction of a dam

Christophe Sibertin-Blanc | Published Monday, December 05, 2016 | Last modified Wednesday, May 09, 2018

Model of a very serious conflict about the relevance of a dam to impede its construction, between the client, the prime contractor, State, legalist opponents and activist opponents.

A model on feeding and social interaction behaviour of pigs

Iris J.M.M. Boumans | Published Thursday, May 04, 2017 | Last modified Tuesday, February 27, 2018

The model simulates interaction between internal physiological factors (e.g. energy balance) and external social factors (e.g. competition level) underlying feeding and social interaction behaviour of commercially group-housed pigs.

Peer reviewed FishCensus

Miguel Pais | Published Tuesday, December 06, 2016 | Last modified Thursday, February 09, 2017

The FishCensus model simulates underwater visual census methods, where a diver estimates the abundance of fish. A separate model is used to shape species behaviours and save them to a file that can be shared and used by the counting model.

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