Can AI expose tax loopholes? Towards a new generation of legal policy assistants
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arXiv
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| Format: | Preprint |
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2025
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| _version_ | 1866915208352497664 |
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| author | Fratrič, Peter Holzenberger, Nils Amariles, David Restrepo |
| author_facet | Fratrič, Peter Holzenberger, Nils Amariles, David Restrepo |
| contents | The legislative process is the backbone of a state built on solid institutions. Yet, due to the complexity of laws -- particularly tax law -- policies may lead to inequality and social tensions. In this study, we introduce a novel prototype system designed to address the issues of tax loopholes and tax avoidance. Our hybrid solution integrates a natural language interface with a domain-specific language tailored for planning. We demonstrate on a case study how tax loopholes and avoidance schemes can be exposed. We conclude that our prototype can help enhance social welfare by systematically identifying and addressing tax gaps stemming from loopholes. |
| format | Preprint |
| id |
arxiv_https___arxiv_org_abs_2503_17339 |
| institution | arXiv |
| publishDate | 2025 |
| record_format | arxiv |
| spellingShingle | Can AI expose tax loopholes? Towards a new generation of legal policy assistants Fratrič, Peter Holzenberger, Nils Amariles, David Restrepo Computers and Society Artificial Intelligence The legislative process is the backbone of a state built on solid institutions. Yet, due to the complexity of laws -- particularly tax law -- policies may lead to inequality and social tensions. In this study, we introduce a novel prototype system designed to address the issues of tax loopholes and tax avoidance. Our hybrid solution integrates a natural language interface with a domain-specific language tailored for planning. We demonstrate on a case study how tax loopholes and avoidance schemes can be exposed. We conclude that our prototype can help enhance social welfare by systematically identifying and addressing tax gaps stemming from loopholes. |
| title | Can AI expose tax loopholes? Towards a new generation of legal policy assistants |
| topic | Computers and Society Artificial Intelligence |
| url | https://arxiv.org/abs/2503.17339 |