mlsanityData to 14 Oct 2026

Can AI expose tax loopholes? Towards a new generation of legal policy assistants

arXiv 2503.17339 ↗First posted 21 Mar 2025cs.CY cs.AIcited by 2

Not on the map. Why?

Abstract (arXiv)

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.

Key facts. Cited by 2 papers in the map (data through 14 Oct 2026). Builds on 11 of its 40 references that are in the map. First posted on arXiv 21 Mar 2025.

Builds on

11 of 40 references.

References · 11

  1. 2023Toolformer: Language Models Can Teach Themselves to Use Toolscited by 4,182
  2. 2022A Systematic Evaluation of Large Language Models of Codecited by 363
  3. 2023Leveraging Pre-trained Large Language Models to Construct and Utilize World Models for Model-based Task Planningcited by 207
  4. 2023LINC: A Neurosymbolic Approach for Logical Reasoning by Combining Language Models with First-Order Logic Proverscited by 168
  5. 2023Generalized Planning in PDDL Domains with Pretrained Large Language Modelscited by 139
  6. 2023ISR-LLM: Iterative Self-Refined Large Language Model for Long-Horizon Sequential Task Planningcited by 77
  7. 2020The AI Economist: Improving Equality and Productivity with AI-Driven Tax Policiescited by 75
  8. 2020Learning programs by learning from failurescited by 73
  9. 2023Can GPT-3 Perform Statutory Reasoning?cited by 73
  10. 2022Interpretable Low-Resource Legal Decision Makingcited by 3
  11. 2024Software Engineering Methods For AI-Driven Deductive Legal Reasoningcited by 3

Built on by

Cited by year (2026 to 14 Oct)

Citing papers per year: 2025: 1; 2026: 1.

2 papers.

  1. 2026Large Language Models Hack Rewards, and Societycited by 3
  2. 2025Can LLMs Identify Tax Abuse?cited by 2