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A Preliminary Framework to Fight Tax Evasion in the Home Renovation Market

2021· book-chapter· en· W3131108132 on OpenAlex
Cataldo Zuccaro, Michel Plaisent, Prosper Bernard

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueAdvances in data mining and database management book series · 2021
Typebook-chapter
Languageen
FieldComputer Science
TopicImbalanced Data Classification Techniques
Canadian institutionsUniversité du Québec à Montréal
Fundersnot available
KeywordsEvasion (ethics)Transactional leadershipTax evasionAnalyticsAnomaly detectionField (mathematics)Predictive analyticsGovernment (linguistics)BusinessComputer securityComputer scienceData scienceEconomicsArtificial intelligencePublic economics

Abstract

fetched live from OpenAlex

This chapter presents a preliminary framework to tackle tax evasion in the field of residential renovation. This industry plays a major role in economic development and employment growth. Tax evasion and fraud are extremely difficult to combat in the industry since it is characterized by a large number of stakeholders (manufacturers, retailers, tradesmen, and households) generating complex transactional dynamics that often defy attempts to deploy transactional analytics to detect anomalies, fraud, and tax evasion. This chapter proposes a framework to apply transactional analytics and data mining to develop standard measures and predictive models to detect fraud and tax evasion. Combining big data sets, cross-referencing, and predictive modeling (i.e., anomaly detection, artificial neural network support vector machines, Bayesian network, and association rules) can assist government agencies to combat highly stealth tax evasion and fraud in the residential renovation.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Methods · Consensus signal: Methods
Teacher disagreement score0.820
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.006
Open science0.0030.005
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.031
GPT teacher head0.287
Teacher spread0.256 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it