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.

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.

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 model is intended to study the way information is collectively managed (i.e. shared, collected, processed, and stored) in a system and how it performs during a crisis or disaster. Performance is assessed in terms of the system’s ability to provide the information needed to the actors who need it when they need it. There are two main types of actors in the simulation, namely communities and professional responders. Their ability to exchange information is crucial to improve the system’s performance as each of them has direct access to only part of the information they need.

In a nutshell, the following occurs during a simulation. Due to a disaster, a series of randomly occurring disruptive events takes place. The actors in the simulation need to keep track of such events. Specifically, each event generates information needs for the different actors, which increases the information gaps (i.e. the “piles” of unaddressed information needs). In order to reduce the information gaps, the actors need to “discover” the pieces of information they need. The desired behavior or performance of the system is to keep the information gaps as low as possible, which is to address as many information needs as possible as they occur.

A model of the emergence of intersectional life course inequalities through transitions in the workplace. It explores LGBTQ citizens’ career outcomes and trajectories in relation to several mediating factors: (i) workplace discrimination; (ii) social capital; (iii) policy interventions (i.e., workplace equality, diversity, and inclusion policies); (iv) and LGBTQ employees’ behaviours in response to discrimination (i.e., moving workplaces and/or different strategies for managing the visibility of their identity).

The BASAR model aims to investigate different approaches to describe small-scale farmers’ decision-making in the context of diversified agroforestry adoption in rural Rwanda. Thereby, it compares random behaviour with perfect rationality (non-discounted and discounted utility maximization), bounded rationality (satisficing and fast and frugal decision tree heuristics), Theory of Planned Behaviour, and a probabilistic regression-based approach. It is aimed at policy-makers, extension agents, and cooperatives to better understand how rural farmers decide about implementing innovative agricultural practices such as agroforestry and at modelers to support them in selecting an approach to represent human decision-making in ABMs of Social-Ecological Systems. The overall objective is to identify a suitable approach to describe human decision-making and therefore improve forecasts of adoption rates and support the development and implementation of interventions that aim to raise low adoption rates.

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.

AMIRIS is the Agent-based Market model for the Investigation of Renewable and Integrated energy Systems.

It is an agent-based simulation of electricity markets and their actors.
AMIRIS enables researches to analyse and evaluate energy policy instruments and their impact on the actors involved in the simulation context.
Different prototypical agents on the electricity market interact with each other, each employing complex decision strategies.
AMIRIS allows to calculate the impact of policy instruments on economic performance of power plant operators and marketers.
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