Evelyn Smith is a Ph.D. candidate in Economics at the University of Michigan. She received her B.A., summa cum laude, from Georgetown University in 2014 and her M.A. in Economics from the University of Michigan in 2018. Prior to starting graduate school, she worked as a Research Associate for the American Enterprise Institute’s Center for Internet, Communications, and Technology Policy. Her work at RegLab centers on the use of AI to support efficient and fair allocations of audits in the U.S. tax system.