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Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques
2021
Hacienda Publica Espanola
This paper proposes an analytical framework that combines dimension reduction and data mining techniques to obtain a sample segmentation according to potential fraud probability. ...
Secondly, it aims at characterizing through socioeconomic variables the segment profiles of potential fraud taxpayer to offer an audit selection strategy for improving tax compliance and improve tax design ...
In this scope, using historical patterns to identify suspicious
behavior similar to known fraud patterns would be ideal, but the lack of information about real
fraud records makes this task unapproachable ...
doi:10.7866/hpe-rpe.21.4.4
fatcat:l7qkyklz2fgpdh5icfxhostv2m
Memory-adaptive high utility sequential pattern mining over data streams
2017
Machine Learning
High utility sequential pattern (HUSP) mining has emerged as an important topic in data mining. ...
showcase users' reading behavior, and to a real biosequence database to identify disease-related gene regulation sequential patterns. ...
Nonetheless, there are some common deficiencies in the frequent pattern based approaches to web users' reading behavior mining. ...
doi:10.1007/s10994-016-5617-1
fatcat:vymcebqsq5bv7fyaa6lfwsxsae
Issues in Extractive Resource Taxation: A Review of Research Methods and Models
2012
IMF Working Papers
This paper provides a conceptual overview of economists' attempts to learn about the effects of taxes on extractive resources. ...
Many alternative frameworks and approaches have been developed in the literature. Our goal is to describe the differences among them and to note their strengths and limitations. ...
Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. ...
doi:10.5089/9781475573466.001
fatcat:peglw2zamvfkvi3odmmav7k5e4
Tax morale and conditional cooperation
2007
Journal of comparative economics (Print)
Acknowledgments We wish to thank Doris Aebi, Rosemary Brown, Francesc Pujol, the editor John P. Bonin and two anonymous referees for helpful advice and suggestions. ...
An individual taxpayer is influenced strongly by his perception of the behavior of other taxpayers. If taxpayers believe tax evasion to be common, tax morale decreases. ...
Frey and Meier (2004a) analyze patterns of pro-social behavior outside the lab setting. ...
doi:10.1016/j.jce.2006.10.006
fatcat:or5takv6ojc7lndvcu4lqsvrae
Tax Morale and Conditional Cooperation
2006
Social Science Research Network
Acknowledgments We wish to thank Doris Aebi, Rosemary Brown, Francesc Pujol, the editor John P. Bonin and two anonymous referees for helpful advice and suggestions. ...
An individual taxpayer is influenced strongly by his perception of the behavior of other taxpayers. If taxpayers believe tax evasion to be common, tax morale decreases. ...
Frey and Meier (2004a) analyze patterns of pro-social behavior outside the lab setting. ...
doi:10.2139/ssrn.900359
fatcat:4h36dqeetnh7noexmthy4bldv4
A Review of Supervised Classification based on Contrast Patterns: Applications, Trends, and Challenges
2020
Journal of Grid Computing
Supervised classification based on Contrast Patterns (CP) is a trending topic in the pattern recognition literature, partly because it contains an important family of both understandable and accurate classifiers ...
In this paper, we survey 105 articles and provide an in-depth review of CP-based supervised classification and its applications. ...
Next, the authors of [205] mine CPs from structured and sequential data to analyze taxpayer behavior. ...
doi:10.1007/s10723-020-09526-y
pmid:33041735
pmcid:PMC7532948
fatcat:ndtkih2rxzehbn7ax5ha2k3sga
Detecting tax evasion: a co-evolutionary approach
2016
Artificial Intelligence and Law
In particular we can explore the likely forms of tax schemes in response to changes in audit policies. This can serve as an early warning system to help focus enforcement efforts. ...
Our experiments shows the expected oscillatory behavior of a biological co-evolving system. ...
The kernel based analysis used here identifies groups of taxpayers who appear to be participating in a tax shelter promoted by a common financial advisor. ...
doi:10.1007/s10506-016-9181-6
fatcat:uhzxpgeovnfr5eeeno6g56ckoi
Fear and Greed in Tax Policy: A Qualitative Research Agenda
2003
Social Science Research Network
Cuccia, An Analysis of the Effect of Tax Complexity and Its Perceived Justification on Equity Judgments, 18 J. AM. TAX'N ASS'N 40 (1996); RONALD G. ...
Becker, Crime and Punishment: An Economic Approach, 76 J. POL. ...
doi:10.2139/ssrn.474360
fatcat:r6zzhowmcvg6zjkm2kxl2evyrm
Digitalization to Improve Tax Compliance
2019
IMF Working Papers
to improve revenue mobilization. ...
The reform's positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms ...
Values correspond to annual averages and are expressed in thousands of 2014 soles, unless otherwise noted. ...
doi:10.5089/9781513513713.001
fatcat:flpt2rqpw5dyzl6p4vfi2kqvca
This Is the Way the World Ends, Not With a Bang but Bonds and Bullets
2021
Frontiers in Climate
Information uncertainty and the innate preference for bonds-and-bullets portfolios may impair responses to catastrophic climate change. ...
Special thanks to Heather Elaine Worland Chen. ...
The formulation in ¶ 3 exhibits an alternating pattern of positive and negative signs. ...
doi:10.3389/fclim.2021.758021
fatcat:fwcqi7iqyvf2xflmkxshlhobji
Which Cases Go To Trial?: An Empirical Study of Predictors of Failure to Settle
2000
Social Science Research Network
, Alternative Dispute Resolution: An Economic Analysis, 24 J. ...
the results ob mined in runs with the smaller group of cases. ...
doi:10.2139/ssrn.163568
fatcat:dhxwghrtibazrk6bydr5t22mfe
Chile
2020
IMF Staff Country Reports
In response to a request from Mr. ...
The mission's main purpose was to assist the Minister of Finance with technical support to review Chile's tax expenditure methodology and its corrective excise taxes. ...
offered to small taxpayers in agriculture, transports and mining also generates a TE. ...
doi:10.5089/9781513561684.002
fatcat:2mr6aya5ovakzfakxgcgjhqvgu
Federal Tax Reform
1951
Virginia law review
Consider the case of an unincorporated oil, gas, or mining enterprise. ...
Thus, to note a single but actually crucial contrast, in a highly competitive system such taxes would have small or negligible long-term effects on wage rates. ...
doi:10.2307/1069398
fatcat:4exs7f3h7ze4rc6tevt3lyotti
Medicaid spending and state cost control: assessing policy impact on drug expenditures
1982
Health policy quarterly
This article introduces a new approach to the study of Medicaid policy and its role in state efforts to limit program costs. ...
Preliminary findings indicate an abrupt decline in program costs following the introduction of new procedures for reimbursing drug providers and the automation of previous procedures for processing payment ...
There also are theoretical reasons to expect such an effect. ...
pmid:10298890
fatcat:c2qfd72imbgv5e763njmoc62sy
Business in the United States: Who Owns It, and How Much Tax Do They Pay?
2016
Tax Policy and the Economy
As such, it is straightforward to assign an effective rate to A using our tax rate calculators. ...
It is also the case that since partnership B is a partner in partnership C, the effective rates for B and C must be assigned sequentially. ...
doi:10.1086/685594
fatcat:pw7y5lzjencibibvcmwpb3x5uy
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