{"id":"https://openalex.org/W4283168170","doi":"https://doi.org/10.1145/3531146.3533204","title":"Algorithmic Fairness and Vertical Equity: Income Fairness with IRS Tax Audit Models","display_name":"Algorithmic Fairness and Vertical Equity: Income Fairness with IRS Tax Audit Models","publication_year":2022,"publication_date":"2022-06-20","ids":{"openalex":"https://openalex.org/W4283168170","doi":"https://doi.org/10.1145/3531146.3533204"},"language":"en","primary_location":{"id":"doi:10.1145/3531146.3533204","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3531146.3533204","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3531146.3533204","source":{"id":"https://openalex.org/S4363608463","display_name":"2022 ACM Conference on Fairness, Accountability, and Transparency","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 ACM Conference on Fairness Accountability and Transparency","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://dl.acm.org/doi/pdf/10.1145/3531146.3533204","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5006802134","display_name":"Emily Black","orcid":"https://orcid.org/0000-0002-4301-3739"},"institutions":[{"id":"https://openalex.org/I74973139","display_name":"Carnegie Mellon University","ror":"https://ror.org/05x2bcf33","country_code":"US","type":"education","lineage":["https://openalex.org/I74973139"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Emily Black","raw_affiliation_strings":["Computer Science Dept., Carngie Mellon University, USA"],"affiliations":[{"raw_affiliation_string":"Computer Science Dept., Carngie Mellon University, USA","institution_ids":["https://openalex.org/I74973139"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002313823","display_name":"Hadi Elzayn","orcid":null},"institutions":[{"id":"https://openalex.org/I97018004","display_name":"Stanford University","ror":"https://ror.org/00f54p054","country_code":"US","type":"education","lineage":["https://openalex.org/I97018004"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Hadi Elzayn","raw_affiliation_strings":["Stanford University, USA"],"affiliations":[{"raw_affiliation_string":"Stanford University, USA","institution_ids":["https://openalex.org/I97018004"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057438082","display_name":"Alexandra Chouldechova","orcid":"https://orcid.org/0000-0002-2337-9610"},"institutions":[{"id":"https://openalex.org/I74973139","display_name":"Carnegie Mellon University","ror":"https://ror.org/05x2bcf33","country_code":"US","type":"education","lineage":["https://openalex.org/I74973139"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Alexandra Chouldechova","raw_affiliation_strings":["Carnegie Mellon University, USA"],"affiliations":[{"raw_affiliation_string":"Carnegie Mellon University, USA","institution_ids":["https://openalex.org/I74973139"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024608138","display_name":"Jacob Goldin","orcid":"https://orcid.org/0000-0001-5518-0027"},"institutions":[{"id":"https://openalex.org/I97018004","display_name":"Stanford University","ror":"https://ror.org/00f54p054","country_code":"US","type":"education","lineage":["https://openalex.org/I97018004"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jacob Goldin","raw_affiliation_strings":["Stanford University, USA"],"affiliations":[{"raw_affiliation_string":"Stanford University, USA","institution_ids":["https://openalex.org/I97018004"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058408154","display_name":"Daniel E. Ho","orcid":"https://orcid.org/0000-0002-2195-5469"},"institutions":[{"id":"https://openalex.org/I97018004","display_name":"Stanford University","ror":"https://ror.org/00f54p054","country_code":"US","type":"education","lineage":["https://openalex.org/I97018004"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Daniel Ho","raw_affiliation_strings":["Stanford University, USA"],"affiliations":[{"raw_affiliation_string":"Stanford University, USA","institution_ids":["https://openalex.org/I97018004"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5006802134"],"corresponding_institution_ids":["https://openalex.org/I74973139"],"apc_list":null,"apc_paid":null,"fwci":1.8339,"has_fulltext":true,"cited_by_count":19,"citation_normalized_percentile":{"value":0.85267035,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"1479","last_page":"1503"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10883","display_name":"Ethics and Social Impacts of AI","score":0.9873999953269958,"subfield":{"id":"https://openalex.org/subfields/3311","display_name":"Safety Research"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10883","display_name":"Ethics and Social Impacts of AI","score":0.9873999953269958,"subfield":{"id":"https://openalex.org/subfields/3311","display_name":"Safety Research"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":0.9527999758720398,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12501","display_name":"Digital Economy and Work Transformation","score":0.9508000016212463,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/taxpayer","display_name":"Taxpayer","score":0.6598275899887085},{"id":"https://openalex.org/keywords/equity","display_name":"Equity (law)","score":0.5566410422325134},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.5300041437149048},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.47761672735214233},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.38095593452453613},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.3698054552078247},{"id":"https://openalex.org/keywords/actuarial-science","display_name":"Actuarial science","score":0.3465504050254822},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.3400155007839203}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.6598275899887085},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5566410422325134},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5300041437149048},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.47761672735214233},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.38095593452453613},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3698054552078247},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3465504050254822},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3400155007839203},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3531146.3533204","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3531146.3533204","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3531146.3533204","source":{"id":"https://openalex.org/S4363608463","display_name":"2022 ACM Conference on Fairness, Accountability, and Transparency","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 ACM Conference on Fairness Accountability and Transparency","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.1145/3531146.3533204","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3531146.3533204","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3531146.3533204","source":{"id":"https://openalex.org/S4363608463","display_name":"2022 ACM Conference on Fairness, Accountability, and Transparency","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 ACM Conference on Fairness Accountability and Transparency","raw_type":"proceedings-article"},"sustainable_development_goals":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320308931","display_name":"U.S. Department of the Treasury","ror":"https://ror.org/028t43p77"},{"id":"https://openalex.org/F4320315359","display_name":"Arnold Ventures","ror":null}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4283168170.pdf","grobid_xml":"https://content.openalex.org/works/W4283168170.grobid-xml"},"referenced_works_count":20,"referenced_works":["https://openalex.org/W110447026","https://openalex.org/W2100960835","https://openalex.org/W2242475158","https://openalex.org/W2745133928","https://openalex.org/W2787991113","https://openalex.org/W2910548926","https://openalex.org/W2942227409","https://openalex.org/W2950173087","https://openalex.org/W2962843949","https://openalex.org/W2963100392","https://openalex.org/W2963934714","https://openalex.org/W2997591727","https://openalex.org/W3016154458","https://openalex.org/W3101243562","https://openalex.org/W3102518922","https://openalex.org/W3103891807","https://openalex.org/W3165014243","https://openalex.org/W4220820301","https://openalex.org/W4288359825","https://openalex.org/W4288617757"],"related_works":["https://openalex.org/W4396817841","https://openalex.org/W4382657178","https://openalex.org/W3173749716","https://openalex.org/W4385175310","https://openalex.org/W4386053007","https://openalex.org/W4386103738","https://openalex.org/W4319782395","https://openalex.org/W4385458878","https://openalex.org/W2157970304","https://openalex.org/W2535535418"],"abstract_inverted_index":{"This":[0],"study":[1,122],"examines":[2],"issues":[3],"of":[4,10,28,36,46,59,70,84,91,135,159,188,231,236,261,280,288,291,334],"algorithmic":[5,29,195,335],"fairness":[6,30,60,196],"in":[7,61,125,284],"the":[8,18,26,44,68,71,81,100,133,157,200,229,258,264,278,286,309,332,338],"context":[9],"systems":[11],"that":[12,205,216,228,313],"inform":[13],"tax":[14,75,85,126],"audit":[15,174,186,201,265,282],"selection":[16],"by":[17,172,300],"United":[19],"States":[20],"Internal":[21],"Revenue":[22],"Service":[23],"(IRS).":[24],"While":[25],"field":[27],"has":[31],"developed":[32],"primarily":[33],"around":[34],"notions":[35],"treating":[37],"like":[38],"individuals":[39],"alike,":[40],"we":[41,105,130,154,191,226,276],"instead":[42],"explore":[43],"concept":[45],"vertical":[47,77,123,146,170,321],"equity\u2014appropriately":[48],"accounting":[49],"for":[50,140,295,327],"relevant":[51],"differences":[52],"across":[53,89,212,337],"individuals\u2014which":[54],"is":[55,244],"a":[56,96,220,239,249,253,314],"central":[57],"component":[58],"many":[62],"public":[63,339],"policy":[64,329],"settings.":[65],"Applied":[66],"to":[67,80,108,121,167,178,223,233,252,256,308],"design":[69,333],"U.S.":[72],"individual":[73,111],"income":[74,93,213,270,293],"system,":[76],"equity":[78,124,171],"relates":[79],"fair":[82],"allocation":[83],"and":[86,103,116,302,331],"enforcement":[87],"burdens":[88,175],"taxpayers":[90],"different":[92],"levels.":[94],"Through":[95],"unique":[97],"collaboration":[98],"with":[99],"Treasury":[101],"Department":[102],"IRS,":[104],"use":[106],"access":[107],"detailed,":[109],"anonymized":[110],"taxpayer":[112,142],"microdata,":[113],"risk-selected":[114],"audits,":[115],"random":[117],"audits":[118,143],"from":[119,176,248],"2010-14":[120],"administration.":[127],"In":[128],"particular,":[129],"assess":[131],"how":[132,156,193],"adoption":[134,158],"modern":[136],"machine":[137,162],"learning":[138,163],"methods":[139,207],"selecting":[141],"may":[144],"affect":[145],"equity.":[147,322],"Our":[148,323],"paper":[149],"makes":[150],"four":[151],"contributions.":[152],"First,":[153],"show":[155,227,312],"more":[160],"flexible":[161],"(classification)":[164],"methods\u2014as":[165],"opposed":[166],"simpler":[168],"models\u2014shapes":[169],"shifting":[173],"high":[177,185,269],"middle-income":[179],"taxpayers.":[180],"Second,":[181],"given":[182],"concerns":[183],"about":[184],"rates":[187],"low-income":[189],"taxpayers,":[190,294],"investigate":[192,277],"existing":[194],"techniques":[197],"would":[198],"change":[199],"distribution.":[202],"We":[203,311],"find":[204],"such":[206],"can":[208,319],"mitigate":[209],"some":[210],"disparities":[211],"buckets,":[214],"but":[215],"these":[217],"come":[218],"at":[219],"steep":[221],"cost":[222,283,307],"performance.":[224],"Third,":[225],"choice":[230],"whether":[232],"treat":[234],"risk":[235],"underreporting":[237,262],"as":[238],"classification":[240,250],"or":[241],"regression":[242,254],"problem":[243],"highly":[245],"consequential.":[246],"Moving":[247],"approach":[251,255],"predict":[257],"expected":[259],"magnitude":[260],"shifts":[263],"burden":[266],"substantially":[267],"toward":[268],"individuals,":[271],"while":[272],"increasing":[273],"revenue.":[274],"Last,":[275],"role":[279],"differential":[281],"shaping":[285],"distribution":[287],"audits.":[289],"Audits":[290],"lower":[292,306],"instance,":[296],"are":[297],"typically":[298],"conducted":[299],"mail":[301],"hence":[303],"pose":[304],"much":[305],"IRS.":[310],"narrow":[315],"focus":[316],"on":[317],"return-on-investment":[318],"undermine":[320],"results":[324],"have":[325],"implications":[326],"ongoing":[328],"debates":[330],"tools":[336],"sector.":[340]},"counts_by_year":[{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}