Shelter Check: Proactively Finding Tax Minimization Strategies via AI
Tax Notes Federal, Dec. 12, 2022, at 1515
10 Pages Posted: 19 Jan 2023
Date Written: December 12, 2022
Abstract
In this article, the authors explore how artificial intelligence could be used to automatically find tax minimization strategies in the tax law. Congress or Treasury could then proactively shut down such strategies. But, if large accounting or law firms develop the technology first, the result could be a huge, silent hit to the treasury.
Keywords: Tax, Tax Law, Artificial Intelligence, AI, Natural Language Processing, NLP, Tax Avoidance, Tax Shelter, Tax Planning
Suggested Citation: Suggested Citation
Blair-Stanek, Andrew and Holzenberger, Nils and Van Durme, Benjamin, Shelter Check: Proactively Finding Tax Minimization Strategies via AI (December 12, 2022). Tax Notes Federal, Dec. 12, 2022, at 1515, Available at SSRN: https://ssrn.com/abstract=4327110
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