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| Tekijä: | Denton, J. |
| Otsikko: | Neural networks to classify employees for tax purposes |
| Lehti: | Accounting, Management & Information Technologies
1995 : VOL. 5:2, p. 123-138 |
| Asiasana: | NEURAL NETWORKS EMPLOYEES TAXATION |
| Kieli: | eng |
| Tiivistelmä: | Neural network models are compared with logistic regression models to assess their ability to predict federal court judgments in cases classifying workers as employees or independent contractors for tax purposes. Such classification is highly dependent upon the subjective evaluation of certain determining factors. The neural network approach was found to provide a variable alternative for making this prediction. A second experiment compared the predictions of neural network and logistic regression models with those of human novices and experts. |
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