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Tax credit management system (TCMS) implemented by the State Administration of Taxation (SAT) of China in 2014 is an innovative mechanism of tax collection and management. This paper attempts to incorporate the TCMS into the model of Allingham and Sandmo [Allingham, M. G. and Sandmo, A., Income tax evasion: A theoretical analysis, J. Public Econ.1(3–4) (1972) 323–338], and then proposes an agent-based tax compliance model combined with EWA model. In this model, enterprises are divided into three categories: enterprises paying taxes for better credit, paying taxes to avoid a punishment, and not paying taxes. Enterprises can borrow from banks based on their own tax credit rating. The experimental results based on the model show that: (i) When the probability of spot check is low, the actual tax behavior of some enterprises is inconsistent with the results of tax credit publicized by tax authorities. (ii) In order to reduce the proportion of tax evasion, we try to change the parameter variables of integral reward, audit probability, punishment, financial subsidy and loan interest rate. The results show that the punishment of fixed high loan interest rate on tax evasion enterprises can effectively restrain tax evasion and increase the proportion of enterprises with high credit rating. [ABSTRACT FROM AUTHOR]

This paper proposes an agent-based model to investigate the role of parental relationships and intergenerational reproduction of cultural capital to understand the long-term professional success of an elite family line during the Ming and Qing dynasties in imperial China. We implemented the model by a new method: The pattern-oriented inverse simulation (POIS) method, where multiple patterns observed in an elite family line are employed to guide the model design and test alternative assumptions as family strategies. A genetic algorithm (GA) based inverse technique is applied to fit the simulation outputs with actual data grouped in time intervals as patterns. The simulation results discovered family strategies sustained by the examination systems in imperial China, which relates to important sociological theories on the impact of the intergenerational reproduction of cultural capital within family circles on social inequality in the individual entry in labor and professional markets. The case study also proved that the new methodology of POIS can improve our current practices for systematically exploring simulation parameter space and fit model output with actual data. [ABSTRACT FROM AUTHOR]