Tuesday, February 8, 2022
Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal) & Xue Griffin (Senior Legal Research Associate, Blue J Legal), Using Machine Learning to Crack the Tax Code, 174 Tax Notes Fed. 661 (Jan. 31, 2022):
In this article, Alarie and Griffin review Blue J’s machine-learning predictions from the past year and reflect on the state of the technology of tax prediction.
Even though the strong forms of AI that approach human-level intelligence — AGI — are likely to be decades away, tax practitioners are increasingly able to leverage ML models that provide valuable insight into hidden patterns that will allow them to “crack the code.”
Throughout 2022, we look forward to using ML models to elucidate the hidden, surprising, and often controversial patterns in the case law to show how using data-backed machine-learning models is the newest tool in a sophisticated tax practitioner’s toolbox.
Prior TaxProf Blog coverage: