Litcius/Paper detail

2-step Gradient Boosting approach to selectivity bias correction in tax audit: an application to the VAT gap in Italy

Pierfrancesco Alaimo Di Loro, Daria Scacciatelli, Giovanna Tagliaferri

2022Statistical Methods & Applications26 citationsDOI

Topics & Concepts

Value-added taxIndirect taxTax creditEconomicsAd valorem taxTax reformDirect taxPublic economicsEconometricsMicroeconomicsImbalanced Data Classification TechniquesAuction Theory and ApplicationsTaxation and Compliance Studies
2-step Gradient Boosting approach to selectivity bias correction in tax audit: an application to the VAT gap in Italy | Litcius