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 (CharRec) creates simulated charcoal records, based on differing natural and anthropogenic patterns of ignitions, charcoal dispersion, and deposition.

The purpose of this spatially-explicit agent-based model is to intervene in the debate about PES policy design, implementation and context. We use the case for a woodland-for-water payment for ecosystem services (PES) and model its implementation in a local area of Catalonia (NE Spain). The model is based on three sub-models. The structural contains four different designs of a PES policy. The social sub-model includes agent-based factors, by having four types of landowner categories managing or not the forests. This sub-model is based on behavioral studies and assumptions about reception and reaction to incentive policies from European-focused studies. The ecological sub-model is based on climate change data for the area. The output are the evolution of the ecological and social goals of the policy under different policy design scenarios. Our focus in Europe surges from the general context of land abandonment that many Mediterranean areas and Eastern countries are experiencing, and the growing interest from policy-makers and practitioners on the implementation of PES schemes to ameliorate this situation.

The MML is a hybrid modeling environment that couples an agent-based model of small-holder agropastoral households and a cellular landscape evolution model that simulates changes in erosion/deposition, soils, and vegetation.

The DITCH model has been developed to investigate partner selection processes, focusing on individual preferences, opportunities for contact, and group size to uncover how these may lead to differential rates of inter-­ethnic marriage.

This model uses ’satisficing’ as a model for farmers’ decision making to learn about influences of alternative decision-making models on simulation results and to exemplify a way to transform a rather theoretical concept into a feasible decision-making model for agent-based farming models.

An agent-based model to investigate the history of irrigated agriculture in the Upper Guadiana Basin, Spain, in order to learn about the influence of farmers’ characteristics (inter alia profit orientation, risk aversion, skills, available labour force and farm size) on land-use change and associated groundwater over-use in this region.

The model represents a team intended at designing a methodology for Institutional Planning. Included in ICAART’14 to exemplify how emotions can be identified in SocLab; and in ESSA’14 to show the Efficiency of Organizational Withdrawal vs Commitment.

This model simulates the motion picture industry and tests how social influences affect market shares. It is empirically validated at the micro level by a cross-cultural survey.