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  1. Exploring explainable AI in the tax domain.Łukasz Górski, Błażej Kuźniacki, Marco Almada, Kamil Tyliński, Madalena Calvo, Pablo Matias Asnaghi, Luciano Almada, Hilario Iñiguez, Fernando Rubianes, Octavio Pera & Juan Ignacio Nigrelli - forthcoming - Artificial Intelligence and Law:1-29.
    This paper analyses whether current explainable AI (XAI) techniques can help to address taxpayer concerns about the use of AI in taxation. As tax authorities around the world increase their use of AI-based techniques, taxpayers are increasingly at a loss about whether and how the ensuing decisions follow the procedures required by law and respect their substantive rights. The use of XAI has been proposed as a response to this issue, but it is still an open question whether current XAI (...)
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  • Nullius in Explanans: an ethical risk assessment for explainable AI.Luca Nannini, Diletta Huyskes, Enrico Panai, Giada Pistilli & Alessio Tartaro - 2025 - Ethics and Information Technology 27 (1):1-28.
    Explanations are conceived to ensure the trustworthiness of AI systems. Yet, relying solemnly on algorithmic solutions, as provided by explainable artificial intelligence (XAI), might fall short to account for sociotechnical risks jeopardizing their factuality and informativeness. To mitigate these risks, we delve into the complex landscape of ethical risks surrounding XAI systems and their generated explanations. By employing a literature review combined with rigorous thematic analysis, we uncover a diverse array of technical risks tied to the robustness, fairness, and evaluation (...)
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  • Policy advice and best practices on bias and fairness in AI.Jose M. Alvarez, Alejandra Bringas Colmenarejo, Alaa Elobaid, Simone Fabbrizzi, Miriam Fahimi, Antonio Ferrara, Siamak Ghodsi, Carlos Mougan, Ioanna Papageorgiou, Paula Reyero, Mayra Russo, Kristen M. Scott, Laura State, Xuan Zhao & Salvatore Ruggieri - 2024 - Ethics and Information Technology 26 (2):1-26.
    The literature addressing bias and fairness in AI models (fair-AI) is growing at a fast pace, making it difficult for novel researchers and practitioners to have a bird’s-eye view picture of the field. In particular, many policy initiatives, standards, and best practices in fair-AI have been proposed for setting principles, procedures, and knowledge bases to guide and operationalize the management of bias and fairness. The first objective of this paper is to concisely survey the state-of-the-art of fair-AI methods and resources, (...)
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