世界银行：算法和官僚-塞内加尔税务审计选择的证据（英文版）

Can algorithms enhance bureaucrats’ work in developing countries? In data-poor environments, bureaucrats often exercise discretion over key decisions, such as audit selection. Exploiting newly digitized micro-data, this study conducted an at-scale field experiment whereby half of Senegal’s annual audit program was selected by tax inspectors and the other half by a transparent risk-scoring algorithm. The algorithm-selected audits were 18 percentage points less likely to be conducted, detected