This paper describes the development of the Individual Reporting Compliance Model (IRCM), an agent-based model for simulating tax reporting compliance in a community of 85,000 U.S. taxpayers. Design features include detailed tax return characteristics, taxpayer learning, social networks, and tax...

We present experiments assessing the performance of different Java Development Kits (JDKs) with respect to agent-based models. In our experiments, we measure the execution time of two prototypical agent-based models written in Java under different JDKs and operating systems. Our findings suggest...