Modeling tax evasion with genetic algorithms
The U.S. tax gap is estimated to exceed $450 billion, most of which arises from non-compliance on the part of individual taxpayers (GAO 2012; IRS 2006). Much is hidden in innovative tax shelters combining multiple business structures such as partnerships, trusts, and S-corporations into complex tran...
Main Authors: | , , , , , , |
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Other Authors: | |
Format: | Article |
Language: | English |
Published: |
Springer Berlin Heidelberg
2016
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Online Access: | http://hdl.handle.net/1721.1/104640 https://orcid.org/0000-0002-2153-3506 |