Fraunhofer Institute for Applied Information Technology

Easy come, easy go: non‐compliance, overwithholding and income tax revenue in Germany

Abstract This paper examines tax non‐compliance among individuals in Germany who were legally required to file a tax return but failed to do so. Using administrative tax data and simulation‐based analysis, we quantify the financial implications of non‐compliance for approximately...

Snapquery: FAIR Management of Query Sets to Mitigate Query Rot in Knowledge Graphs

Will the “cats” Wikidata SPARQL query example still work in the future? While link rot has been a known issue, the Query Rot problem has not been investigated much in the past. We introduce an approach for quality assessment and refactoring of query sets and evalu- ate its implem...