Measuring and Mitigating Racial Disparities in Tax Audits
Stanford Institute for Economic Policy Research: Working Paper, Measuring and Mitigating Racial Disparities in Tax Audits. Hadi Elzayn; Evelyn Smith; Thomas Hertz; Arun Ramesh; Robin Fisher; Daniel E. Ho; Jacob Goldin. Publication “Government agencies around the world use data-driven algorithms to allocate enforcement resources. Even when such algorithms are formally neutral with respect to protected …