2019
DOI: 10.1007/978-3-030-12839-5_28
|View full text |Cite
|
Sign up to set email alerts
|

Data Modeling and Visualization of Tax Strategies Employed by Overseas American Individuals and Firms

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1

Citation Types

0
3
0

Year Published

2022
2022
2023
2023

Publication Types

Select...
1
1

Relationship

0
2

Authors

Journals

citations
Cited by 2 publications
(3 citation statements)
references
References 13 publications
0
3
0
Order By: Relevance
“…Mwanza and Phiri used intelligent mining algorithm in the research of tax data to realize the outlier algorithm of fraud detection, continuous monitoring based on distance and outlier query based on distance, which improved the accuracy of abnormal data analysis [10]. Miller used KH coder's data mining technology to model individual tax behavior and used unsupervised machine learning text mining and modeling technology to help conduct large-scale analysis of tax behavior methods and find the problems of avoidance and tax evasion in time [11]. Battiston et al used machine learning algorithm for tax analysis in their research and proposed a loss function to analyze the difference between ideal tax and display [12].…”
Section: State Of the Artmentioning
confidence: 99%
“…Mwanza and Phiri used intelligent mining algorithm in the research of tax data to realize the outlier algorithm of fraud detection, continuous monitoring based on distance and outlier query based on distance, which improved the accuracy of abnormal data analysis [10]. Miller used KH coder's data mining technology to model individual tax behavior and used unsupervised machine learning text mining and modeling technology to help conduct large-scale analysis of tax behavior methods and find the problems of avoidance and tax evasion in time [11]. Battiston et al used machine learning algorithm for tax analysis in their research and proposed a loss function to analyze the difference between ideal tax and display [12].…”
Section: State Of the Artmentioning
confidence: 99%
“…Tax evasion may also be classified based on individual, organizational, or corporate levels but is found worldwide. The finding of tax evasion at the individual level is supported by vast and recent literature (Alstadsaeter, Johannesen, & Zucman, 2019;Austin et al, 2019;Besley, Jensen, & Persson, 2019;Clotfelter, 1983;Miller, 2019;Richardson, 2006). Alstadsaeter et al (2019) measured tax evasion in Scandinavia by comparing the leaked customer list obtained from offshore financial institutions and administrative wealth records and found that rich people evade more tax.…”
Section: Literature Review and Hypothesis Developmentmentioning
confidence: 83%
“…Individuals try to be in gain states rather than loss states during change. Miller (2019) explored small firms and American individuals for tax evasion. The author used text analysis based on multiple reports obtained from numerous sources.…”
Section: Literature Review and Hypothesis Developmentmentioning
confidence: 99%