We present an algorithm that can anticipate tax evasion by modeling the co-evolution of tax schemes with auditing policies. Malicious tax non-compliance, or evasion, accounts for billions of lost revenue each year. Unfortunately when tax administrators change the tax laws or auditing procedures to eliminate known fraudulent schemes another potentially more profitable scheme takes it place. Modeling both the tax schemes and auditing policies within a single framework can therefore provide major advantages. In particular we can explore the likely forms (...) of tax schemes in response to changes in audit policies. This can serve as an early warning system to help focus enforcement efforts. In addition, the audit policies can be fine tuned to help improve tax scheme detection. We demonstrate our approach using the iBOB tax scheme and show it can capture the co-evolution between tax evasion and audit policy. Our experiments shows the expected oscillatory behavior of a biological co-evolving system. (shrink)

Arts-Based Thought Experiments is a highly visual offering that engages visual arts, photography, poetry, creative non-fiction, memoir and speculative fiction. In this novel book, the authors lean deeply into concepts of the imaginary, and through artful experiments with thought, trouble the tensions between the human, the posthuman and the more than human. In the Anthropocene, with its intractable challenges and cataclysms, engaging posthuman positions when thinking of learning in socioecological terms is paramount to human survival. In this sense, the arts (...) offer creative and critical thought for the possibilities of a post-Anthropocene earth. Contributors are: Raoul Adam, Marilyn Ahearn, William Boyd, Euan Boyd, Adrienne Brown, Shae L. Brown, Teresa Carapeto, Philemon Chigeza, Amy Cutter-Mackenzie-Knowles, David Ellis, Katie Hotko, Marianne Logan, Ferdousi Khatun, Alexandra Lasczik, Yaw Ofosu-Asare, Maia Osborn, Marie-Laurence Paquette, Jemma Peisker, Ziah Peisker, Adrienne Piscopo, David Rousell, Benjamin Ryan, Billy Ryan, Lisa Siegal, Helen Widdop Quinton, Thilinika Wijesinghe and Tracy Young. (shrink)