Lessons to be learned from the Dutch childcare allowance scandal : a comparative review of algorithmic governance by tax administrations in the Netherlands, France and Germany
Year of publication: |
2021
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Authors: | Hadwick, David ; Lan, Shimeng |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 13.2021, 4, p. 609-645
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Subject: | Finanzverwaltung | Fiscal administration | Künstliche Intelligenz | Artificial intelligence | Diskriminierung | Discrimination | Außenprüfung | Tax audit | Niederlande | Netherlands | Deutschland | Germany | Frankreich | France |
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