Bachas, PierreBrockmeyer, AnneFerreira, AlipioSarr, Bassirou2025-09-052025-09-052025-09-05https://hdl.handle.net/10986/43682Can algorithms enhance bureaucrats’ work in developing countries? In data-poor environments, bureaucrats often exercise discretion over key decisions, such as audit selection. Exploiting newly digitized micro-data, this study conducted an at-scale field experiment whereby half of Senegal’s annual audit program was selected by tax inspectors and the other half by a transparent risk-scoring algorithm. The algorithm-selected audits were 18 percentage points less likely to be conducted, detected 89% less evasion, were less cost-effective, and did not reduce corruption. Moreover, even a machine-learning algorithm would only have moderately raised detected evasion. These results are consistent with bureaucrats’ expertise, the task complexity, and inherent data limitations.en-USCC BY 3.0 IGOAUDITSALGORITHMSDISCRETIONRISK-SCORETAX ADMINISTRATIONTAX EVASIONWorking PaperWorld Bank