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Posch, PN (2004)

Ziffernanalyse in der Fälschungsaufspürung. Benford’s Gesetz und Steuererklärungen in Theorie und Praxis

Unpublished manuscript.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.

Note - this is a foreign language paper: GER

Abstract: This paper gives an introduction to the new methodology of Digital Analysis. The basic principles are introduced both theoretically and practically. Furthermore classical statistical goodness-of-fit tests are discussed with respect to their application in the field of digital analysis. A new class of tests, the invariance-test-procedures, are introduced. These tests are based on the properties of the discussed digit distribution. Finally German tax declarations are examined using the introduced methodology. The procedures already used by the German Federal Ministry of Finance to detect fraudulent tax data seem to be, in a statistical sense, to weak to capture the relevant information.

Not available at this time.

Reference Type: E-Print

Subject Area(s): General Interest, Statistics