AI for Tax Analogies and Code Renumbering
170 TAX NOTES FEDERAL 1997 (MAR. 29, 2021)
5 Pages Posted: 29 Jul 2021
Date Written: May 21, 2021
We present an artificial intelligence tool that can complete analogies in tax law and provide evidence-based guidance on how Congress can renumber IRC sections in future tax reform efforts.
Keywords: tax, tax law, tax Code, word2vec, tax reform, vector representation
JEL Classification: K34, C65
Suggested Citation: Suggested Citation