The Path of Tax Law: Toward Legal Singularity

Abstract

The concept of the legal singularity has emerged as a compelling theoretical construct in contemporary legal scholarship. It anticipates a future in which the law becomes fully comprehensive and predictable, able to address and resolve nearly all types of legal uncertainties in real time. The term originated from the 2016 essay in the University of Toronto Law Journal, “The Path of the Law: Toward Legal Singularity,” and it has profound implications for the future of tax law and its practice.

The recent book, The Legal Singularity: How Artificial Intelligence Can Make Law Radically Better (University of Toronto Press, 2023), continues the work begun in “The Path of the Law,” detailing AI’s potential to reshape tax law theory, practice, and justice administration. It scrutinizes how emerging technologies, such as big data analytics and machine learning, could revolutionize the interpretation and accessibility of tax law, driving us closer to the legal singularity. The legal singularity depicts a future in which intelligent machines and algorithms will transform our legal services into more responsive and accessible tax systems, domestically and around the world.

Keywords: legal singularity, artificial intelligence, future of law, tax

JEL Classification: H0