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Displaying 10 of 89 results policy 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.
Social distancing is a strategy to mitigate the spread of contagious disease, but it bears negative impacts on people’s social well-being, resulting in non-compliance. This paper uses an integrated behavioral simulation model, called HUMAT, to identify a sweet spot
that balances strictness of and obedience to social distancing rules.
A novel agent-based model was developed that aims to explore social interaction while it is constrained by visitor limitations (due to Dutch COVID measures). Specifically, the model aims to capture the interaction between the need for social contact and the support for the visitors measure. The model was developed using the HUMAT integrated framework, which offered a psychological and sociological foundation for the behavior of the agents.
Municipal waste management (MWM) is essential for urban development. Efficient waste management is essential for providing a healthy and clean environment, for reducing GHGs and for increasing the amount of material recycled. Waste separation at source is perceived as an effective MWM strategy that relays on the behaviour of citizens to separate their waste in different fractions. The strategy is straightforward, and many cities have adopted the strategy or are working to implement it. However, the success of such strategy depends on adequate understanding of the drivers of the behaviour of proper waste sorting. The Theory of Planned Behaviour (TPB) has been extensively applied to explain the behaviour of waste sorting and contributes to determining the importance of different psychological constructs. Although, evidence shows its validity in different contexts, without exploring how urban policies and the built environment affect the TPB, its application to urban challenges remains unlocked. To date, limited research has focused in exposing how different urban situations such as: distance to waste bins, conditions of recycling facilities or information campaigns affect the planned behaviour of waste separation. To fill this gap, an agent-based model (ABM) of residents capable of planning the behaviour of waste separation is developed. The study is a proof of concept that shows how the TPB can be combined with simulations to provide useful insights to evaluate different urban planning situations. In this paper we depart from a survey to capture TPB constructs, then Structural Equation Modelling (SEM) is used to validate the TPB hypothesis and extract the drivers of the behaviour of waste sorting. Finally, the development of the ABM is detailed and the drivers of the TPB are used to determine how the residents behave. A low-density and a high-density urban scenario are used to extract policy insights. In conclusion, the integration between the TPB into ABMs can help to bridge the knowledge gap between can provide a useful insight to analysing and evaluating waste management scenarios in urban areas. By better understanding individual waste sorting behaviour, we can develop more effective policies and interventions to promote sustainable waste management practices.
What policy measures are effective in redistributing essential resources during crisis situations such as climate change impacts? We model a collective action institution with different rules for designing and organizing it, and make our analysis specific to various societal contexts.
Our model captures a generic societal context of unequal vulnerability and climate change impact in a stylized form. We represent a community of people who harvest and consume an essential resource to maintain their well-being. However, their ability to harvest the resource is not equal; people are characterized by a ‘resource access’ attribute whose values are uniformly distributed from 0 to 1 in the population. A person’s resource access value determines the amount of resource units they are able to harvest, and therefore the welfare levels they are able to attain. People travel to the centralized resource region and derive well-being or welfare, represented as an energy gain, by harvesting and consuming resource units.
The community is subject to a climate change impact event that occurs with a certain periodicity and over a certain duration. The capacity of resource units to regenerate diminishes during the impact events. Unequal capacities to access the essential resource results in unequal vulnerability among people with regards to their ability to maintain a sufficient welfare level, especially during impact events.
The model simulates the diffusion of four low-carbon energy technologies among households: photovoltaic (PV) solar panels, electric vehicles (EVs), heat pumps, and home batteries. We model household decision making as the decision marking of one person, the agent. The agent decides whether to adopt these technologies. Hereby, the model can be used to study co-adoption behaviour, thereby going beyond traditional diffusion models that focus on the adop-tion of single technologies. The combination of these technologies is of particular interest be-cause (1) using the energy generated by PV solar panels for EVs and heat pumps can reduce emissions associated with transport and heating, respectively, and (2) EVs, heat pumps, and home batteries can help to integrate PV solar panels in local electricity grids by offering flexible demand (EVs and heat pumps) and energy storage (home batteries and EVs), thereby reducing grid impacts and associated upgrading costs.
The purpose of the model is to represent realistic adoption and co-adoption behaviour. This is achieved by grounding the decision model on the risks-as-feelings model (Loewenstein et al., 2001), theory from environmental and social psychology, and empirically informing agent be-haviour by survey-data among 1469 people in the Swiss region Romandie.
The model can be used to construct scenarios for the diffusion of the four low-carbon energy technologies depending on different contexts, and as a virtual experimentation environment for ex ante evaluation of policy interventions to stimulate adoption and co-adoption.
We develop an agent-based model (U-TRANS) to simulate the transition of an abstract city under an industrial revolution. By coupling the labour and housing markets, we propose a holistic framework that incorporates the key interacting factors and micro processes during the transition. Using U-TRANS, we look at five urban transition scenarios: collapse, weak recovery, transition, enhanced training and global recruit, and find the model is able to generate patterns observed in the real world. For example, We find that poor neighbourhoods benefit the most from growth in the new industry, whereas the rich neighbourhoods do better than the rest when the growth is slow or the situation deteriorates. We also find a (subtle) trade-off between growth and equality. The strategy to recruit a large number of skilled workers globally will lead to higher growth in GDP, population and human capital, but it will also entail higher inequality and market volatility, and potentially create a divide between the local and international workers. The holistic framework developed in this paper will help us better understand urban transition and detect early signals in the process. It can also be used as a test-bed for policy and growth strategies to help a city during a major economic and technological revolution.
The Olympic Peninsula ABM works as a virtual laboratory to simulate the existing forestland management practices as followed by different forestland owner groups in the Olympic Peninsula, Washington, and explore how they could shape the future provisions of multifunctional ecosystem services such as Carbon storage and revenue generation under the business-as-usual scenario as well as by their adaptation to interventions. Forestlands are socio-ecological systems that interact with economic, socio-cultural, and policy systems. Two intervention scenarios were introduced in this model to simulate the adaptation of landowner behavior and test the efficacy of policy instruments in promoting sustainable forest practices and fostering Carbon storage and revenue generation. (1) A market-linked carbon offset scheme that pays the forestland owners a financial incentive in the form of a yearly carbon rent. (2) An institutional intervention policy that allows small forest owners (SFLO) to cooperate for increased market access and benefits under carbon rent scenario. The model incorporates the heterogeneous contexts within which the forestland owners operate and make their forest management decisions by parameterizing relevant agent attributes and contextualizing their unique decision-making processes.
The purpose of this study is to explore the potential impacts of pesticide use and inter-row management of European winegrowers in response to policy designs and climate change. Pesticides considered in this study include insecticides, pheromone dispensers (as an alternative to insecticides), fungicides (both the synthetic type and copper-sulphur based). Inter-row management concerns the arrangement of vegetation in the inter-rows and the type of vegetation.
In the “World of Cows”, dairy farmers run their farms and interact with each other, the surrounding agricultural landscape, and the economic and political framework. The model serves as an exemplary case of an interdependent human-environment system.
With the model, users can analyze the influence of policies and markets on land use decisions of dairy farms. The land use decisions taken by farms determine the delivered ecosystem services on the landscape level. Users can choose a combination of five policy options and how strongly market prices fluctuate. Ideally, the choice of policy options fulfills the following three “political goals” 1) dairy farming stays economically viable, 2) the provision of ecosystem services is secured, and 3) government spending on subsidies is as low as possible.
The model has been designed for students to practice agent-based modeling and analyze the impacts of land use policies.
This study simulates the evolution of artificial economies in order to understand the tax relevance of administrative boundaries in the quality of life of its citizens. The modeling involves the construction of a computational algorithm, which includes citizens, bounded into families; firms and governments; all of them interacting in markets for goods, labor and real estate. The real estate market allows families to move to dwellings with higher quality or lower price when the families capitalize property values. The goods market allows consumers to search on a flexible number of firms choosing by price and proximity. The labor market entails a matching process between firms (given its location) and candidates, according to their qualification. The government may be configured into one, four or seven distinct sub-national governments, which are all economically conurbated. The role of government is to collect taxes on the value added of firms in its territory and invest the taxes into higher levels of quality of life for residents. The results suggest that the configuration of administrative boundaries is relevant to the levels of quality of life arising from the reversal of taxes. The model with seven regions is more dynamic, but more unequal and heterogeneous across regions. The simulation with only one region is more homogeneously poor. The study seeks to contribute to a theoretical and methodological framework as well as to describe, operationalize and test computer models of public finance analysis, with explicitly spatial and dynamic emphasis. Several alternatives of expansion of the model for future research are described. Moreover, this study adds to the existing literature in the realm of simple microeconomic computational models, specifying structural relationships between local governments and firms, consumers and dwellings mediated by distance.
Displaying 10 of 89 results policy clear