Predicting the deterrence effect of tax audits : a machine learning approach
Michele Rabasco, Pietro Battiston
| Year of publication: |
2023
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|---|---|
| Authors: | Rabasco, Michele ; Battiston, Pietro |
| Subject: | deterrence effect | machine learning | prediction | tax evasion | Künstliche Intelligenz | Artificial intelligence | Prognoseverfahren | Forecasting model | Steuervermeidung | Tax avoidance | Außenprüfung | Tax audit | Steuerstrafrecht | Criminal tax law | Steuermoral | Tax compliance | Theorie | Theory | Steuerflucht | Cross-border tax evasion | Einkommensteuer | Income tax |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/meca.12420 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014311103