The current COVID-19 pandemic has impacted millions of people and the global economy. Tourism has been one the most affected economic sectors because of the mobility restrictions established by governments and uncoordinated actions from origin and destination regions. The coordination of restrictions and reopening policies could help control the spread of virus and enhance economies, but this is not an easy endeavor since touristic companies, citizens, and local governments have conflicting interests. We propose an evolutionary game model that reflects a collective risk dilemma behind these decisions. To this aim, we represent regions as players, organized in groups; and consider the perceived risk as a strict lock-down and null economic activity. The costs for regions when restricting their mobility are heterogeneous, given that the dependence on tourism of each region is diverse. Our analysis shows that, for both large populations and the EU NUTS2 case study, the existence of heterogeneous costs enhances global agreements. Furthermore, the decision on how to group regions to maximize the regions’ agreement of the population is a relevant issue for decision makers to consider. We find out that a layout of groups based on similar costs of cooperation boosts the regions’ agreements and avoid the risk of having a total lock-down and a negligible tourism activity. These findings can guide policy makers to facilitate agreements among regions to maximize the tourism recovery.

This paper presents a computational evolutionary game model to study and understand fraud dynamics in the consumption tax system. Players are cooperators if they correctly declare their value added tax (VAT), and are defectors otherwise. Each player’s payoff is influenced by the amount evaded and the subjective probability of being inspected by tax authorities. Since transactions between companies must be declared by both the buyer and seller, a strategy adopted by one influences the other’s payoff. We study the model with a well-mixed population and different scale-free networks. Model parameters were calibrated using real-world data of VAT declarations by businesses registered in the Canary Islands region of Spain. We analyzed several scenarios of audit probabilities for high and low transactions and their prevalence in the population, as well as social rewards and penalties to find the most efficient policy to increase the proportion of cooperators. Two major insights were found. First, increasing the subjective audit probability for low transactions is more efficient than increasing this probability for high transactions. Second, favoring social rewards for cooperators or alternative penalties for defectors can be effective policies, but their success depends on the distribution of the audit probability for low and high transactions.

volume 22 (6) 866-878 Impact factor: 8.508. Journal rank: Q1, 3/104 (Computer Science - Theory & Methods)

volume 54 (5) 752-767 Impact factor: 3.9. Journal rank: Q1, 25/140 (Business)

volume 58 55-68 Impact factor: 4.029. Journal rank: Q1, 2/83 (OR - Management Science)

volume 180 (18) 3465-3487 Impact factor: 2.833. Journal rank: Q1, 9/126 (Computer Science - Intelligent Systems)