Search

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]

COVID-19 confronts societies and individuals with unprecedented challenges. It is advocated that complex systems theory, in general, and synergetics, in particular, provide a valuable and comprehensive repertoire of tools and concepts such as the concept of amplitude equations and order parameters to study the spread of COVID-19 in human populations. Specifically, within the framework of SIR and SEIR compartment models COVID-19 trajectories are described in terms of amplitude equations and order parameters. By plotting simulated and semi-empirical COVID-19 case trajectories it is shown that the initial epidemics in China, in general, and Wuhan city, in particular, during the first quarter of the year 2020 followed relatively simple amplitude dynamics in SIR and SEIR model state spaces describing interaction classes of individuals. The amplitudes evolve along certain paths or directions determined by order parameters that are well known to exist in complex systems. In summary, the present work highlights that COVID-19 outbreaks are constrained by general principles that hold for a broad class of phenomena in living and non-living systems. [ABSTRACT FROM AUTHOR]

In this study, we investigate what would happen in a Chinese historical family line. We have analyzed a particular family line which had a great many candidates who passed the very tough examinations for Chinese government officials over 500 years. First, we studied the genealogical records Zokufu in China. Second, based on the study, we implemented an agent-based model with the family line network as an adjacency matrix, and the personal profile data as an attribution matrix. Third, using the "inverse simulation" technique, we optimized the agent-based model in order to fit the simulation profiles to the real profile data. From the intensive experiments, we have found that both grandfather and mother have a profound impact within a family in (1) transmitting cultural capital to the children, and (2) maintaining the norm system of the family. We conclude that advanced agent-based models are able to contribute to the discovery of new knowledge in the fields of historical science. [ABSTRACT FROM AUTHOR]