000			01800nab a2200289 c 4500
999			_c145604 _d145604
003			ES-MaIEF
005			20220317172417.0
007			ta
008			220317t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969654 _aHadwick, David
245		0	_aLessons to be learned from the Dutch childcare allowance scandal _ba comparative review of algorithmic governance by tax administrations in the Netherlands, France and Germany _helectrónico _c David Hadwick and Shimeng Lan
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
520			_aIn January 2021, the cabinet of Mark Rutte, Prime Minister of the Netherlands resigned after the revelation that the Dutch tax administration had infringed fundamental rights of an estimated 35,000 welfare recipients. The Dutch childcare allowance scandal or toeslagenaffaire unveiled the ways in which the Dutch tax administration made use of artificial intelligence algorithms to discriminate against and violate the rights of welfare recipients. The Netherlands is not the only EU Member State using artificial intelligence for the selection of taxpayers for audits. Accordingly, the toeslagenaffaire can offer valuable lessons for the protection of taxpayers' rights in the context of algorithmic governance in other Member States.
650		4	_aNIÑOS _947835
650		4	_aASISTENCIA SOCIAL _932194
650		4	_aAYUDA ESTATAL _932236
650		4	_aDISCRIMINACIÓN _953406
650		4	_aINTELIGENCIA ARTIFICIAL _947498
650		4	_aPAISES BAJOS _943712
650		4	_aFRANCIA _944475
650		4	_aALEMANIA _925193
700			_968261 _aLan, Shimeng
773	0		_9166905 _oWTJ/2021/4 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 4, 2021
942			_cRE