Using Machine Learning to Crack the Tax Code

Tax Notes Federal, January 31, 2022, p. 661

8 Pages Posted: 16 Feb 2022

See all articles by Benjamin Alarie

Benjamin Alarie

University of Toronto - Faculty of Law; Vector Institute for Artificial Intelligence

Bettina Xue Griffin

BLUE J LEGAL

Date Written: February 13, 2022

Abstract

In this article, we provide general observations about how tax practitioners are beginning to learn how to leverage the insights of machine learning to “crack the tax code.” We also examine how tax practitioners are using machine learning to quantify risks for their clients and ensure that tax advice can properly withstand scrutiny from the IRS and the courts. The goal is to guide tax experts in their tax planning and to help them devise the most effective ways to resolve tax disputes, leveraging new tools and technologies.

Keywords: machine learning, tax planning, tax avoidance, legal prediction

JEL Classification: J00, H2, H00

Suggested Citation

Alarie, Benjamin and Xue Griffin, Bettina, Using Machine Learning to Crack the Tax Code (February 13, 2022). Tax Notes Federal, January 31, 2022, p. 661, Available at SSRN: https://ssrn.com/abstract=4033902

Benjamin Alarie (Contact Author)

University of Toronto - Faculty of Law ( email )

Jackman Law Building
78 Queen's Park
Toronto, Ontario M5S 2C5
Canada
416-946-8205 (Phone)
416-978-7899 (Fax)

HOME PAGE: http://www.benjaminalarie.com

Vector Institute for Artificial Intelligence ( email )

Bettina Xue Griffin

BLUE J LEGAL ( email )

325 FRONT ST W
TORONTO, ON M8Z2C3
Canada

HOME PAGE: http://HTTP://WWW.BLUEJ.COM

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