In this article, we explore how tax experts can use machine learning tools to safely test and assess potential litigation strategies before deploying them at trial or on appeal. This can be especially useful for cases involving questions of law that turn on interrelated factors, such as the step...

This article considers the judgment of the D.C. Circuit in Cross Refined Coal, which addressed whether a business venture that was guaranteed to be unprofitable pretax could still be considered a bona fide partnership for federal income tax purposes. In previous work, we analyzed the Tax...

The need to determine whether a taxpayer is engaged in a “trade or business” arises frequently. Although the term “trade or business” is used throughout the IRC and the associated regulations in the Code of Federal Regulations, it is not defined explicitly. In some ways this is...

In this article, we provide general observations about how tax practitioners are beginning to learn how to leverage the insights of machine learning to “crack the tax code.” We also examine how tax practitioners are using machine learning to quantify risks for their clients and ensure that...

Issues surrounding worker classification go back decades in the tax context. Given the rise of the gig-economy, these issues have resurfaced with urgency, with Uber and other gig-economy service providers making headlines for the past several years for allegedly misclassifying workers. The...

A rise in population caused by increased immigration, is sometimes accompanied by concerns that the increase in population puts additional or differential pressure on welfare services which might affect the net fiscal contribution of immigrants. The UK and Germany have experienced significant...

We study the effects of the cancellation of a sizeable child benefit in Spain on birth timing and neonatal health. In May 2010, the government announced that a 2,500-euro universal baby bonus would stop being paid to babies born on or after January 1st, 2011. We use detailed micro data from...

Using longitudinal data from the Ukraine we examine the extent of any long-lasting effects of radiation exposure from the Chernobyl disaster on the health and labour market performance of the adult workforce. The variation in the local area level of radiation fallout from the Chernobyl accident...

A rise in population caused by increased immigration, is sometimes accompanied by concerns that the increase in population puts additional or differential pressure on welfare services which might affect the net fiscal contribution of immigrants. The UK and Germany have experienced significant...

We analyze the economic consequences on firm profitability, performance, and investments of having another firm in the same market affiliated with a criminal organization. We do so by evaluating the spillover effects of a law providing the judicial administration of organized crime firms through...