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Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques

Camino González, Instituto de Estudios Fiscales, María Jesús Delgado, Sonia de Lucas, Universidad Rey Juan Carlos, Universidad Autónoma de Madrid
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

Morteza Zihayat, Yan Chen, Aijun An
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

James L. Smith
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

Bruno S. Frey, Benno Torgler
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

Bruno S. Frey, Benno Torgler
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

Octavio Loyola-González, Miguel Angel Medina-Pérez, Kim-Kwang Raymond Choo
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

Erik Hemberg, Jacob Rosen, Geoff Warner, Sanith Wijesinghe, Una-May O'Reilly
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

Christopher C. Fennell, Lee Anne Fennell
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

Matthieu Bellon, Jillie Chang, Era Dabla-Norris, Salma Khalid, Frederico Lima, Enrique Rojas, Pilar Villena
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

James Ming Chen
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

Leandra Lederman
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

International Monetary Fund. Fiscal Affairs Dept.
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

Laurens H. Rhinelander, Henry C. Simons
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

D O Sawyer
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?

Michael Cooper, John McClelland, James Pearce, Richard Prisinzano, Joseph Sullivan, Danny Yagan, Owen Zidar, Eric Zwick
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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