PAPERS

  1. Detecting tax evasion: a co-evolutionary approach, Erik Hemberg, Jacob Rosen, Geoff Warner, Sanith Wijesinghe , Una-May O’Reilly, Artificial Intelligence and Law, Volume 24, Issue 2, pp 149–182, 2016
  2. Computer Aided Tax Avoidance Policy Analysis , Jacob Rosen, S.M Thesis MIT Dept of EDS. Advisors: Una-May O'Reilly, Erik Hemberg, Awarded Best Thesis in the Technology and Policy Program, 2015
  3. Computer Aided Tax Evasion Policy Analysis: Directed Search using Autonomous Agents, Jacob Rosen, Erik Hemberg, Geoffrey Warner, Sanith Wijesinghe, Una-May O'Reilly, Shadow 2015 , Munster
  4. Tax non-Compliance Detection Using Co-Evolution of Tax Evasion Risk and Audit Likelihood, Erik Hemberg, Jacob Rosen, Geoffrey Warner, Sanith Wijesinghe, Una-May O'Reilly, International Conference on AI and Law, 2015, San Diego
  5. Computer Aided Tax Evasion Policy Analysis: Directed Search using Autonomous Agents, Jacob Rosen, Erik Hemberg, Geoffrey Warner, Sanith Wijesinghe, Una-May O'Reilly, AAMAS 2015, Istanbul
  6. Modeling tax evasion with genetic algorithms, Geoffrey Warner, Sanith Wijesinghe, Uma Marques, Osama Badar, Jacob Rosen, Erik Hemberg, and Una-May O’Reilly. Economics of Governance, pp 1-14, Nov 2014. DOI: 10.1007/s10101-014-0152-7
  7. Simulating Tax Evasion Using Agent Based Modelling And Evolutionary Search Osama Badar, M.Eng Thesis completed in MIT Dept of EECS, 2014. Advisors: Una-May O'Reilly, Erik Hemberg
  8. Modeling Tax Evasion with Genetic Algorithms, Geoffrey Warner, Sanith Wijesinghe , Uma Marques, Una-May O'Reilly, Erik Hemberg, Osama Badar, Shadow 2013, Munster

Time line of research progression in the publications

  1. Detecting tax evasion: a co-evolutionary approach, Increased aexperiments and analysis. Elaboration of (3)
  2. Computer Aided Tax Avoidance Policy Analysis, Introduces tax law and accounting formalism, policy implications and partnership tax examples. Additional elaboration of audit score calculation. Cites (4), (5), (6), (7)
  3. Computer Aided Tax Evasion Policy Analysis: Directed Search using Autonomous Agents, Description of DAD scheme, policy implications and experiments of audit evolutions for DAD. Cites (6)
  4. Tax non-Compliance Detection Using Co-Evolution of Tax Evasion Risk and Audit Likelihood, Formalization of simulation and optimization, introduces coevolutionary implementation and reports coevolutionary search experiments of iBOB scheme. Cites (6)
  5. Computer Aided Tax Evasion Policy Analysis: Directed Search using Autonomous Agents, Policy implications of computer aided law and use of SCOTE(STEALTH) as a tool for policy makers. Cites (6)
  6. Modeling tax evasion with genetic algorithms, Elaboration of fitness function. Introduces the concept of audit scores and how to use a GA to evolve them. Experiments with iBOB scheme. Extension of (8)
  7. Simulating Tax Evasion Using Agent Based Modelling And Evolutionary Search, Describes transaction representation and GA. Experiments with SonOfBOSS and iBOB. Description of software implementation and GUI. Cites (8)
  8. Modeling Tax Evasion with Genetic Algorithms, Introduces GA and tax transaction representation in order to search for tax evasion.