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cs.LG2026
An Accounting Identity for Algorithmic Fairness
Hadi Elzayn, Jacob Goldin
We derive an accounting identity for predictive models that links accuracy with common fairness criteria. The identity shows that for globally calibrated models, the weighted sums…
cs.LG2022
Algorithmic Fairness and Vertical Equity: Income Fairness with IRS Tax Audit Models
Emily Black, Hadi Elzayn, Alexandra Chouldechova +2
This study examines issues of algorithmic fairness in the context of systems that inform tax audit selection by the United States Internal Revenue Service (IRS). While the field of…