NDLI: Tax optimization in an agent-based model of real-time spectrum secondary market

Content Provider	Springer Nature Link
Author	Gazda, Juraj Kováč, Viliam Tóth, Peter Drotár, Peter Gazda, Vladimír
Copyright Year	2016
Abstract	The wireless communication industry is an essential sector boosting economic progress worldwide. The structure of the legacy wireless communication market, characterised by static licensing schemes, is moving towards real-time secondary spectrum markets. While the technological body of spectrum trading has been discussed in detail, from an economic perspectives there are still a lot of gaps in understanding how these transactions affect the economy of future communication standards. A challenging aspect of the real-time spectrum market deployment is the implementation of the appropriate tax system that impacts the market structure. With regards to this, we aim to build an agent-based model of the real-time secondary spectrum market in which various taxes including value-added tax, corporate tax, consumption tax and fixed tax, are employed. The relations between selected tax type rates and the hypothetical revenue of the national regulator is established using Laffer curves. The results of the analysis confirm the existence of a tax distortion, i.e. a system deviation from the efficient system functioning affected by the tax introduction. To measure the complexity of the tax strategies and the emergent tax distortion, an original approach based on Euclidean metrics defined over a vector space of the system performance indicators was proposed. This approach was later applied in parallel with the traditional Harberger’s triangle methodology. We found that the constrained optimisation with the tax distortion restrictions provide satisfactory results regarding the stability of the tax distortion measure. Therefore, we propose the application of the most effective corporate tax optimisation complemented by selected additional tax types.
Starting Page	543
Ending Page	558
Page Count	16
File Format	PDF
ISSN	10184864
Journal	Telecommunication Systems
Volume Number	64
Issue Number	3
e-ISSN	15729451
Language	English
Publisher	Springer US
Publisher Date	2016-06-29
Publisher Place	New York
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Agent-based modelling Economic efficiency Real-time spectrum secondary markets Tax IT in Business Computer Communication Networks Artificial Intelligence (incl. Robotics) Probability Theory and Stochastic Processes
Content Type	Text
Resource Type	Article
Subject	Electrical and Electronic Engineering

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Modelling revenue generation in a dynamically priced mobile telephony service

Real-time spectrum sensing using software defined radio platforms

Spectrum forecasting for IMT-Advanced

Towards energy-efficient cooperative spectrum sensing for cognitive radio networks: an overview

Analysis of secondary user performance in cognitive radio networks with reactive spectrum handoff

Performance analysis of cognitive radio networks with generalized call holding time distribution of secondary user

Time‐varying modeling of a nonstationary signal

RER: a real time energy efficient routing protocol for query-based applications in wireless sensor networks

Innovations in emerging multimedia communication systems

Tax optimization in an agent-based model of real-time spectrum secondary market

Similar Documents

Modelling revenue generation in a dynamically priced mobile telephony service

Real-time spectrum sensing using software defined radio platforms

Spectrum forecasting for IMT-Advanced

Towards energy-efficient cooperative spectrum sensing for cognitive radio networks: an overview

Analysis of secondary user performance in cognitive radio networks with reactive spectrum handoff

Performance analysis of cognitive radio networks with generalized call holding time distribution of secondary user

Time‐varying modeling of a nonstationary signal

RER: a real time energy efficient routing protocol for query-based applications in wireless sensor networks

Innovations in emerging multimedia communication systems

Tax optimization in an agent-based model of real-time spectrum secondary market