This study examines issues of algorithmic fairness in the context of systems that inform tax audit selection by the United States Internal Revenue Service (IRS). While the field of algorithmic fairness has developed primarily around notions of treating like individuals alike, we instead explore the concept of vertical equity\u2014appropriately accounting for relevant differences across individuals\u2014which is a central component of fairness in many public policy settings. Applied to the design of the U.S. individual income tax system, vertical equity relates to the fair allocation of tax and enforcement burdens across taxpayers of different income levels. Through a unique collaboration with the Treasury Department and IRS, we use access to detailed, anonymized individual taxpayer microdata, risk-selected audits, and random audits from 2010-14 to study vertical equity in tax administration. In particular, we assess how the\u00a0\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"
This study examines issues of algorithmic fairness in the context of systems that inform tax audit selection by the United States Internal Revenue Service (IRS). While the field of algorithmic fairness has developed primarily around notions of treating like individuals alike, we instead explore the concept of vertical equity\u2014appropriately accounting for relevant differences across individuals\u2014which […]<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"msr-url-field":"","msr-podcast-episode":"","msrModifiedDate":"","msrModifiedDateEnabled":false,"ep_exclude_from_search":false,"_classifai_error":"","msr-author-ordering":[{"type":"text","value":"Emily Black","user_id":0},{"type":"text","value":"Hadi Elzayn","user_id":0},{"type":"user_nicename","value":"Alex Chouldechova","user_id":"42390"},{"type":"text","value":"Jacob Goldin","user_id":0},{"type":"text","value":"Daniel 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