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Articles by Benjamin Patrick
Keeping Humans in the Loop: Strengths and Shortcomings of Treasury’s AI Use Case Inventory
The Department of the Treasury's AI Use Case Inventory, published in January of this year, represents a welcome step toward transparency in the realm of governmental AI usage. Published pursuant to the Advancing American AI Act, various executive orders, and Office of Management and Budget (OMB) guidance documents, the report details sixty different uses of AI within the IRS and many more throughout the Treasury.
Impact of clinical surveillance on myeloma-related complications in patients with precursor plasma cell disorders
Dear Editor, Multiple myeloma (MM) is consistently preceded by asymptomatic precursor states [1], including monoclonal gammopathy of undetermined significance (MGUS) and smoldering multiple myeloma (SMM). With the prevalence of MGUS recently found to be as high as 5% in those above the age of 50 [2,3,4], defining the clinical value of early detection and logitudinal follow-up of MGUS and SMM is becoming increasingly important.
The Growth of Third-Party Tax Reporting to the Internal Revenue Service and Why Data Security Matters
Third-party tax reporting affects nearly all taxpayers—often without their realizing it. Each year, banks, employers, payment apps, and other intermediaries send almost 4.5 billion forms to the Internal Revenue Service (IRS) containing sensitive financial data. Over the past few decades, the scale of this reporting has expanded dramatically.
[2510.03446] Downside Risk-Aware Equilibria for Strategic Decision-Making
arXivLabs is a framework that allows collaborators to develop and share new arXiv features directly on our website. Both individuals and organizations that work with arXivLabs have embraced and accepted our values of openness, community, excellence, and user data privacy. arXiv is committed to these values and only works with partners that adhere to them. Have an idea for a project that will add value for arXiv's community? Learn more about arXivLabs.
Incidence and prevalence of clinically detected smoldering multiple myeloma within the general population: a retrospective observational cohort study - Blood Cancer Journal
Smoldering multiple myeloma (SMM) is a precursor plasma cell disorder characterized by clonal proliferation without end-organ damage. Although asymptomatic, SMM remains clinically relevant due to its potential progression to multiple myeloma (MM) or AL amyloidosis. Recent studies suggest that early therapeutic intervention may delay progression in high-risk cases [1,2,3,4].
Leveraging airborne imaging spectroscopy and multispectral satellite imagery to map glacial sediment plumes in Kachemak Bay, Alaska
Study Region Kachemak Bay is a fjord-type estuary in the northern Gulf of Alaska. Water quality and habitat characteristics are strongly influenced by freshwater and sediment input from multiple glacierized catchments. Study Focus We present a new method combining imaging spectroscopy from an airborne survey with Landsat and Sentinel-2 imagery to map water surface turbidity originating from glacial runoff based on spectral abundance.
Simulate and Optimise: A two-layer mortgage simulator for designing novel mortgage assistance products
[Submitted on 1 Nov 2024] Title:Simulate and Optimise: A two-layer mortgage simulator for designing novel mortgage assistance products View a PDF of the paper titled Simulate and Optimise: A two-layer mortgage simulator for designing novel mortgage assistance products, by Leo Ardon and 5 other authors View PDF HTML (experimental) Abstract:We develop a novel two-layer approach for optimising mortgage relief products through a simulated multi-agent mortgage environment.
What Are the Tax Consequences of Rescheduling Marijuana?
The Department of Justice (DOJ) recently announced that it would move to reschedule marijuana. This move doesn’t do as much for legal cannabis sales as proposed federal legislation like the States 2.0 Act, but rescheduling cannabis has major ramifications for cannabis businesses. In the United States, the legal status of marijuana has long been a subject of political—and increasingly, economic—controversy.
Good intentions are behind sales tax holidays. So is bad logic. Original
They also take different forms in different places. In recent years, Florida has exempted outdoor recreational equipment from its state sales tax during the summer, while Iowa and Oklahoma have exempted clothing during their holidays. Sales tax holidays are politically popular with elected officials because they offer direct discounts, whether real or perceived, to consumers in a highly visible way. Consumers often believe they’re getting a good deal.
Sales Tax Holidays by State, 2024
Sales taxA sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions. Many governments exempt goods like groceries; base broadening, such as including groceries, could keep rates lower. A sales tax should exempt business-to-business transactions which, when taxed, cause tax pyramiding.
California Explores New Ways to Tax the Internet
As far as euphemisms go, California’s proposed “data extraction mitigation fee” is impressive, as (1) it’s a taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. rather than a fee, and (2) it’s not intended to mitigate what it taxes.
State Tax Changes Taking Effect July 1, 2024
Summer has arrived and states are beginning to implement policy changes that were enacted during the legislative session (or are being phased in over time). Generally, most individual and corporate state taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities.
[2402.00787] Learning and Calibrating Heterogeneous Bounded Rational Market Behaviour with Multi-Agent Reinforcement Learning
arXivLabs is a framework that allows collaborators to develop and share new arXiv features directly on our website. Both individuals and organizations that work with arXivLabs have embraced and accepted our values of openness, community, excellence, and user data privacy. arXiv is committed to these values and only works with partners that adhere to them. Have an idea for a project that will add value for arXiv's community? Learn more about arXivLabs.
Gender Differences in Patient‐Reported Outcomes Among Adults With Atherosclerotic Cardiovascular Disease
Clinical Perspective What Is New? Among individuals with atherosclerotic cardiovascular disease, women were more likely to report poor communication with their healthcare providers, poor satisfaction with their healthcare experience, and poor self‐perception of health compared with their male counterparts, even after accounting for sociodemographic factors and other comorbidities.
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