Jacob B. Rosen

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Abusive tax shelters implemented through partnerships and S corporations have become increasingly popular amongst tax planners, helping high-income taxpayers to underreport an estimated $91 billion of income annually in the US alone. The most challenging problems for tax collection agencies in this respect are a) the recent upswing in large, tiered(More)
We detect tax law abuse by simulating the co-evolution of tax evasion schemes and their discovery through audits. Tax evasion accounts for billions of dollars of lost income each year. When the IRS pursues a tax evasion scheme and changes the tax law or audit procedures, the tax evasion schemes evolve and change into undetectable forms. The arms race(More)
We present an algorithm that can anticipate tax evasion by modeling the co-evolution of tax schemes with auditing policies. Malicious tax non-compliance, or evasion, accounts for billions of lost revenue each year. Unfortunately when tax administrators change the tax laws or auditing procedures to eliminate known fraudulent schemes another potentially more(More)
In cyber security there are adversarial relationships, e.g. spammers versus spam-filter. A similar arms-race exists for tax non-compliance. The ability of individuals to exploit gaps in the "attack surface" of tax regulation reduces trust in governmental equity, drains money from public goods and reduces productivity. This relationship between(More)
This thesis presents a three part methodology for analyzing the flow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of " flow-through " tax entities, have rapidly(More)
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