Abstract
This study discusses the validity of the previous model that reproduces the business cycles and the influence of tax reduction on GDP for income tax and corporation tax from the view point of the behavior and its mechanism of macroeconomic systems. The reason for the existence of the necessary model structure in agent-based modeling is also discussed. Based on these results, it is considered reasonable that the necessary model structures responsible for reproducing each of the macroeconomic behavior can be clarified by a series of controlled computer experiment in which only one factor is changed with other factors being held constant, through the procedure of which the mechanism of the macroeconomic behavior can be also elucidated.