Predicting Intentional and Inadvertent Non-compliance


Predictive models were developed for identifying tax-returns having errors that could be characterized as either intentional or inadvertent. Two distinct approaches were used: metamodeling using the literature on general errors, and statistical machine learning techniques for deriving models from audited tax returns. Comparison of these models reveals that… (More)


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@inproceedings{Carley2010PredictingIA, title={Predicting Intentional and Inadvertent Non-compliance}, author={Kathleen M. Carley and Dawn C. Roberston and Michael K. Martin and Ju-Sung Lee and Jesse St. Charles and Brian R. Hirshman}, year={2010} }