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Shelter Check: Proactively Finding Tax Minimization Strategies via AI

Tax Notes Federal, Dec. 12, 2022, at 1515

10 Pages Posted: 19 Jan 2023

See all articles by Andrew Blair-Stanek

Andrew Blair-Stanek

University of Maryland Francis King Carey School of Law

Nils Holzenberger

Institut Polytechnique de Paris

Benjamin Van Durme

Johns Hopkins

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

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

Andrew Blair-Stanek (Contact Author)

University of Maryland Francis King Carey School of Law ( email )

500 West Baltimore Street
Baltimore, MD 21201-1786
United States

Nils Holzenberger

Institut Polytechnique de Paris ( email )

Benjamin Van Durme

Johns Hopkins ( email )

United States

HOME PAGE: http://https://www.cs.jhu.edu/~vandurme/

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