View Item 

Show simple item record

FRACAS: A Computerized Aid for Reasoning in Tax
dc.contributor.authorJacob, Varghese S.en_US
dc.contributor.authorTurner, Joanne H.en_US
dc.date.accessioned2014-05-21T18:02:38Z
dc.date.available2014-05-21T18:02:38Z
dc.date.issued1992-05en_US
dc.identifier.citationJacob, Varghese S.; Turner, Joanne H. (1992). "FRACAS: A Computerized Aid for Reasoning in Tax." Intelligent Systems in Accounting, Finance and Management 1(2): 103-121. <http://hdl.handle.net/2027.42/106676>en_US
dc.identifier.issn1055-615Xen_US
dc.identifier.issn1099-1174en_US
dc.identifier.urihttps://hdl.handle.net/2027.42/106676
dc.description.abstractProblem solving in the tax domain requires two kinds of knowledge: of the law itself and of how the law has been applied in the past. The need for the second factor arises as a result of the ambiguity of natural language. The problem solver requires information on how the courts have adjudicated specific cases in the past. This information would then provide the basis for reasoning about the current case. In this paper we address the issue of developing a system which will retrieve relevant historical cases. The cases are stored using a frame representation scheme and the users can retrieve cases by specifying either attributes alone or attributes and values associated with them. Currently the system has been implemented in Pascal on a Cray. The case base contains 250 cases relating to Section 183 of the tax code.en_US
dc.publisherErlbaumen_US
dc.publisherWiley Periodicals, Inc.en_US
dc.titleFRACAS: A Computerized Aid for Reasoning in Taxen_US
dc.typeArticleen_US
dc.rights.robotsIndexNoFollowen_US
dc.subject.hlbsecondlevelManagementen_US
dc.subject.hlbtoplevelBusinessen_US
dc.description.peerreviewedPeer Revieweden_US
dc.description.bitstreamurlhttp://deepblue.lib.umich.edu/bitstream/2027.42/106676/1/isaf00012.pdf
dc.identifier.doi10.1002/j.1099-1174.1992.tb00012.xen_US
dc.identifier.sourceIntelligent Systems in Accounting, Finance and Managementen_US
dc.identifier.citedreferenceBrown, C.E. (ed.) ( 1988 ) ‘AI application in taxation’, Expert Systems Review, 1, No. 4, 3 – 16.en_US
dc.identifier.citedreferenceBrown, C.E. ( 1989 ) ‘Accounting expert systems: a comprehensive, annotated bibliography’, Expert Systems Review, 2, No. 1, 2, 23 – 129.en_US
dc.identifier.citedreferenceChandler, J.P. ( 1974 ) ‘Computers and case law’, Rutgers Journal of Computers and the Law, 3, No. 2, 202 – 18.en_US
dc.identifier.citedreferenceFikes, R. and Kehler T. ( 1985 ) ‘The role of frame‐based representation in reasoning’, Communications of the ACM, September, 904 – 20.en_US
dc.identifier.citedreferenceHellawell, R. ( 1980 ) ‘A computer program for legal planning and analysis: taxation of stock redemptions’, Columbia Law Review, 80, No. 7, 1363 – 98.en_US
dc.identifier.citedreferenceHolsapple, C.W. and Whinston, A.B. ( 1987 ) ‘Knowledge‐based organizations’, The Information Society, 5, 77 – 90.en_US
dc.identifier.citedreferenceJacob, V.S. and Bailey, A.D. ( 1991 ) ‘A conceptual framework for the network approach to expert systems development in auditing’, Information Processing and Management (forthcoming).en_US
dc.identifier.citedreferenceMcCarty, L.T. and Sridharan, N.S. ( 1980 ) ‘The representation of an evolving system of legal concepts: I. Logical templates’, Proceedings, Third Biennial Conference of the Canadian Society for Computational Studies of Intelligence, pp. 304 – 11.en_US
dc.identifier.citedreferenceMcCarty, L.T. and Sridharan, N.S. ( 1981 ) ‘The representation of an evolving system of legal concepts: II. Prototypes and deformations’, Proceedings, Seventh International Joint Conference on Artificial Intelligence, Vancouver, pp. 246 – 53.en_US
dc.identifier.citedreferenceMichaelsen, R.H. ( 1984 ) ‘An expert system for federal tax planning’, Expert Systems, October, 149 – 67.en_US
dc.identifier.citedreferenceMichaelsen, R. H. and Messier, W.F. ( 1987 ) ‘Expert systems in taxation’, Journal of the American Tax Association, 8, No. 2, 7 – 21.en_US
dc.identifier.citedreferenceRiesbeck, C. K. and Schank, R.C. ( 1989 ) Inside Case‐Based Reasoning, Hillsdale, NJ: Erlbaum.en_US
dc.identifier.citedreferenceRobison, J. ( 1983 ) ‘Tax court classification of activities not engaged in for profit: some empirical evidence’, Journal of the American Taxation Association, Fall, 7 – 22.en_US
dc.identifier.citedreferenceShpilberg, D., Graham, L.E. and Schatz, H. ( 1986 ) ‘ExperTAX: an expert system for corporate tax planning’, Expert Systems, July, 136‐51.en_US
dc.identifier.citedreferenceWaterman, D.A. ( 1986 ) A Guide to Expert Systems, Reading, MA: Addison‐Wesley.en_US
dc.identifier.citedreferenceWest ( 1988 ) West's Law Finder, St Paul, MN: West Publishing.en_US
dc.identifier.citedreferenceBrown, C.E. and I.K. Streit ( 1988 ) ‘A survey of tax expert systems’, Expert Systems Review, 1, No. 2, 6 – 12.en_US
dc.identifier.citedreferenceBrown, C.E. ( 1988 ) ‘Tax expert systems in industry and accounting’, Expert Systems Review, 1, No. 3, 3 – 8.en_US
dc.owningcollnameInterdisciplinary and Peer-Reviewed


Files in this item

Name:
isaf00012.pdf
Size:
1.902MB
Format:
PDF
View/Open

Show simple item record

Remediation of Harmful Language

The University of Michigan Library aims to describe library materials in a way that respects the people and communities who create, use, and are represented in our collections. Report harmful or offensive language in catalog records, finding aids, or elsewhere in our collections anonymously through our metadata feedback form. More information at Remediation of Harmful Language.

Accessibility

If you are unable to use this file in its current format, please select the Contact Us link and we can modify it to make it more accessible to you.