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  1. Cognitive dynamics of norm compliance. From norm adoption to flexible automated conformity.Giulia Andrighetto & Rosaria Conte - 2012 - Artificial Intelligence and Law 20 (4):359-381.
    In this paper, an integrated, cognitive view of different mechanisms, reasons and pathways to norm compliance is presented. After a short introduction, theories of norm compliance are reviewed, and found to group in four main typologies: the rational choice model of norm compliance; theories based on conditional preferences to conformity, theories of thoughtless conformity, and theories of norm internalization. In the third section of the paper, the normative architecture EMIL-A is presented. Previous work discussed the epistemic module of this normative (...)
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  • Detecting tax evasion: a co-evolutionary approach.Erik Hemberg, Jacob Rosen, Geoff Warner, Sanith Wijesinghe & Una-May O’Reilly - 2016 - Artificial Intelligence and Law 24 (2):149-182.
    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 (...)
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