Related papers: Filling the Tax Gap via Programmable Money
While optimal taxation theory provides clear prescriptions for tax design, translating these insights into actual tax codes remains difficult. Existing work largely offers theoretical characterizations of optimal systems, while practical…
Tax authorities and public-sector financial agencies rely on large volumes of unstructured and semi-structured fiscal documents - including tax forms, instructions, publications, and jurisdiction-specific guidance - to support compliance…
Configurable software verification is a recent concept for expressing different program analysis and model checking approaches in one single formalism. This paper presents CPAchecker, a tool and framework that aims at easy integration of…
This paper presents a data-driven framework to improve the trustworthiness of US tax preparation software systems. Given the legal implications of bugs in such software on its users, ensuring compliance and trustworthiness of tax…
There is a growing interest from both the academia and industry to employ distributed ledger technology in the Internet-of-Things domain for addressing security-related and performance challenges. Distributed ledger technology enables…
Tax evasion, usually the largest component of an informal economy, is a persistent challenge over history with significant socio-economic implications. Many socio-economic studies investigate its dynamics, including influencing factors, the…
Agentic AI systems are increasingly being explored as production infrastructure: they reason over multiple steps, call tools, act through workflows, and adapt through memory and feedback. These systems create governance challenges that are…
Monumental advancements in artificial intelligence (AI) have lured the interest of doctors, lenders, judges, and other professionals. While these high-stakes decision-makers are optimistic about the technology, those familiar with AI…
Money launderers take advantage of limitations in existing detection approaches by hiding their financial footprints in a deceitful manner. They manage this by replicating transaction patterns that the monitoring systems cannot easily…
The Financial system has witnessed rapid technological changes. The rise of Bitcoin and other crypto assets based on Distributed Ledger Technology mark a fundamental change in the way people transact and transmit value over a decentralized…
Power side-channel attacks, which can deduce secret data via statistical analysis, have become a serious threat. Masking is an effective countermeasure for reducing the statistical dependence between secret data and side-channel…
The problem of optimally discriminating between two completely unknown qubit states is generalized by allowing an error margin. It is visualized as a device---the programmable discriminator---with one data and two program ports, each fed…
Owing to Satoshi Nakamoto's brilliant idea, a P2P public ledger is shown to be implementable in anonymous network. Any Internet user can then join the anonymous network and contribute to the P2P public ledger by providing their computing…
Explainability techniques for data-driven predictive models based on artificial intelligence and machine learning algorithms allow us to better understand the operation of such systems and help to hold them accountable. New transparency…
Performance metrics measuring in Financial Integrity systems are crucial for maintaining an efficient and cost effective operation. An important performance metric is False Positive Rate. This metric cannot be directly monitored since we…
In this work, we investigate how the governance features of a managed currency (e.g., a fiat currency) can be built into a cryptocurrency in order to leverage potential benefits found in the use of blockchain technology and smart contracts.…
We propose VAMS, a system that enables transparency for audits of access to data requests without compromising the privacy of parties in the system. VAMS supports audits on an aggregate level and an individual level, by relying on three…
Document forgery poses a growing threat to legal, economic, and governmental processes, requiring increasingly sophisticated verification mechanisms. One approach involves the use of plausibility checks, rule-based procedures that assess…
Current DAO governance praxis limits organizational expressivity and reduces complex organizational decisions to token-weighted voting due to on-chain computational limits. This paper proposes verifiable off-chain computation (leveraging…
A surge in data-driven applications enhances everyday life but also raises serious concerns about private information leakage. Hence many privacy auditing tools are emerging for checking if the data sanitization performed meets the privacy…