世界银行：算法与官僚：来自塞内加尔税务审计选择的证据（英文版）

Can algorithms enhance the work of bureaucrats in developing countries? Developing economies are often data-poor environments, where individual bureaucrats have substantial discretion over key decisions, such as selecting taxpayers for audits. Exploiting a trove of newly digitized microdata, we conduct a field experiment across tax offices in Senegal whereby half of the annual audit program is selected by tax inspectors and the other half is selected by a risk-scoring algorithm. We find that