Monday, February 17, 2020
Susan C. Morse (Texas) presents two papers at Florida today:
When Do Tax Compliance Robots Follow the Law?, 1 Ohio St. Tech. L. J. ___ (2020) (symposium), as part of Florida's Tax Colloquium Series hosted by Yariv Brauner:
Algorithmic tax compliance robots, such as TurboTax, have long implemented the tax law using systems that make centralized legal decisions without direct user control. These robots generally follow the government’s interpretation of the substantive tax law. But they appear to break other laws, like taxpayer data protection requirements under the Free File agreement with the IRS. They also do little to encourage taxpayer honesty.
This Essay argues that market incentives explain this difference. Sometimes the market may encourage overcompliance, through risk-averse interpretations of substantive tax law. Sometimes market incentives encourage illegal actions by a tax compliance robot, as in the case of taxpayer data violations. Sometimes the market encourages undercompliance through the tacit cooperation between tax compliance robot and the user, as in the case of user fraud.
Artificial Intelligence as Customary Law, as part of Florida's Marshall M. Criser Distinguished Lecture Series:
This is an essay that considers artificial intelligence as a producer of customary law, or in other words as a private-ordering source of obligations and permissions that are not prescribed by positive law. The analysis shows the importance of continued positive law attention to the outcomes produced by customary law. It also suggests that customary law responses to changes in positive law often diverge from the specifics of positive law requirements.