A Dictionary of Taxation, Second Edition
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A Dictionary of Taxation, Second Edition

  • Elgar original reference

Simon James

This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world.
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neural network software

Simon James

A type of artificial intelligence. It has been reported that the Internal Revenue Service has tested neural network software developed by nuclear weapons scientists at the Los Alamos National Laboratory in New Mexico. The aim was to see if it can detect fraud in electronically-filed tax returns by identifying patterns in returns submitted under different names but prepared by the same person using consistently fraudulent techniques.