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Fairness perceptions of AI use by tax administration
Mar 7, 2024
Decuypere, Anouk; Anne Van de Vijver, 2024, "Fairness perceptions of AI use by tax administration", https://doi.org/10.34934/DVN/1NHGXH, Social Sciences and Digital Humanities Archive – SODHA, V1, UNF:6:bX3joxuUwAPJ8WTD68gU6g== [fileUNF]
We tested whether the proportion of AI versus auditors in fraud selection matters for fairness, and whether there is an impact of transparency (explanations). We found that a higher proportion of AI was more procedurally fair, mostly through bias suppression and consistency, and...
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