PAPERS
- Towards Formalizing Statute Law as Default Logic through Automatic Semantic Parsing, Marcos Pertierra, Sarah Lawsky, Erik Hemberg, Una-May O'Reilly, ASAIL 2017: 2nd Workshop on Automated Semantic Analysis of Information in Legal Texts, 2017
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- Detecting tax evasion: a co-evolutionary approach, Increased aexperiments and analysis. Elaboration of (3)
- 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)
- 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)
- 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)
- 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)
- 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)
- 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)
- Modeling Tax Evasion with Genetic Algorithms, Introduces GA and tax transaction representation in order to search for tax evasion.
