English
Related papers

Related papers: Taxation Perspectives from Large Language Models: …

200 papers

Large Language Models (LLMs) are widely used for writing economic analysis reports or providing financial advice, but their ability to understand economic knowledge and reason about potential results of specific economic events lacks…

Computation and Language · Computer Science 2024-07-02 Yue Guo , Yi Yang

Large Language models (LLMs) usually rely on extensive training datasets. In the financial domain, creating numerical reasoning datasets that include a mix of tables and long text often involves substantial manual annotation expenses. To…

Artificial Intelligence · Computer Science 2024-01-22 Ziqiang Yuan , Kaiyuan Wang , Shoutai Zhu , Ye Yuan , Jingya Zhou , Yanlin Zhu , Wenqi Wei

The use of Large Language Models (LLMs) in police operations is growing, yet an evaluation framework tailored to police operations remains absent. While LLM's responses may not always be legally incorrect, their unverified use still can…

Computation and Language · Computer Science 2026-01-08 Sangyub Lee , Heedou Kim , Hyeoncheol Kim

Legal multi-label classification is a critical task for organizing and accessing the vast amount of legal documentation. Despite its importance, it faces challenges such as the complexity of legal language, intricate label dependencies, and…

Computation and Language · Computer Science 2025-04-15 Emily Johnson , Xavier Holt , Noah Wilson

The ability of Large Language Models (LLMs) to perform reasoning tasks such as deduction has been widely investigated in recent years. Yet, their capacity to generate proofs-faithful, human-readable explanations of why conclusions…

Artificial Intelligence · Computer Science 2026-01-21 Hui Yang , Jiaoyan Chen , Uli Sattler

Large language models (LLMs) have emerged as powerful tools for many AI problems and exhibit remarkable in-context learning (ICL) capabilities. Compositional ability, solving unseen complex tasks that combine two or more simple tasks, is an…

Computation and Language · Computer Science 2024-08-13 Zhuoyan Xu , Zhenmei Shi , Yingyu Liang

Computational argumentation has become an essential tool in various domains, including law, public policy, and artificial intelligence. It is an emerging research field in natural language processing that attracts increasing attention.…

Computation and Language · Computer Science 2024-07-02 Guizhen Chen , Liying Cheng , Luu Anh Tuan , Lidong Bing

Large language models (LLMs) have shown significant progress in reasoning tasks. However, recent studies show that transformers and LLMs fail catastrophically once reasoning problems exceed modest complexity. We revisit these findings…

Artificial Intelligence · Computer Science 2025-10-28 Revanth Rameshkumar , Jimson Huang , Yunxin Sun , Fei Xia , Abulhair Saparov

Large language models (LLMs) have recently shown remarkable performance in language tasks and beyond. However, due to their limited inherent causal reasoning ability, LLMs still face challenges in handling tasks that require robust causal…

Computation and Language · Computer Science 2025-03-13 Xin Li , Zhuo Cai , Shoujin Wang , Kun Yu , Fang Chen

Large Language Models (LLMs) demonstrate strong conversational abilities. In this Working Paper, we study them in the context of debating in two ways: their ability to perform in a structured debate along with a dataset of arguments to use…

Information Retrieval · Computer Science 2025-07-15 Anthony Miyaguchi , Conor Johnston , Aaryan Potdar

Large Language Models (LLMs) could be a useful tool for lawyers. However, empirical research on their effectiveness in conducting legal tasks is scant. We study securities cases involving cryptocurrencies as one of numerous contexts where…

Artificial Intelligence · Computer Science 2024-02-23 Arianna Trozze , Toby Davies , Bennett Kleinberg

Large Language Models (LLMs) have demonstrated some significant capabilities across various domains; however, their effectiveness in spreadsheet related tasks remains underexplored. This study introduces a foundation for a comprehensive…

Software Engineering · Computer Science 2025-06-24 Simon Thorne

Large Language Models (LLMs) have demonstrated impressive capabilities in solving complex tasks, including those requiring a certain level of reasoning. In this paper, we focus on state tracking, a problem where models need to keep track of…

Computation and Language · Computer Science 2025-11-14 Kiamehr Rezaee , Jose Camacho-Collados , Mohammad Taher Pilehvar

In this paper, we review legal testing methods based on Large Language Models (LLMs), using the OPENAI o1 model as a case study to evaluate the performance of large models in applying legal provisions. We compare current state-of-the-art…

Large language models (LLMs) have transformed many fields, including natural language processing, computer vision, and reinforcement learning. These models have also made a significant impact in the field of law, where they are being…

Computation and Language · Computer Science 2023-03-17 Zhongxiang Sun

Problem-solving has been a fundamental driver of human progress in numerous domains. With advancements in artificial intelligence, Large Language Models (LLMs) have emerged as powerful tools capable of tackling complex problems across…

Machine Learning · Computer Science 2025-05-07 Da Zheng , Lun Du , Junwei Su , Yuchen Tian , Yuqi Zhu , Jintian Zhang , Lanning Wei , Ningyu Zhang , Huajun Chen

Large Language Models (LLMs) have emerged as powerful support tools across various natural language tasks and a range of application domains. Recent studies focus on exploring their capabilities for data annotation. This paper provides a…

Computation and Language · Computer Science 2025-07-01 Maja Pavlovic , Massimo Poesio

Large language models (LLMs) demonstrate considerable potential in various natural language tasks but face significant challenges in mathematical reasoning, particularly in executing precise, multi-step logic. However, current evaluation…

Computation and Language · Computer Science 2025-05-22 Tiasa Singha Roy , Aditeya Baral , Ayush Rajesh Jhaveri , Yusuf Baig

In the domain of data science, the predictive tasks of classification, regression, and imputation of missing values are commonly encountered challenges associated with tabular data. This research endeavors to apply Large Language Models…

Machine Learning · Computer Science 2026-04-23 Yazheng Yang , Yuqi Wang , Yaxuan Li , Sankalok Sen , Lei Li , Lin Qiu , Qi Liu

Humans continuously make new discoveries, and understanding temporal sequence of events leading to these breakthroughs is essential for advancing science and society. This ability to reason over time allows us to identify future steps and…

Computation and Language · Computer Science 2025-04-03 Abhilash Shankarampeta , Harsh Mahajan , Tushar Kataria , Dan Roth , Vivek Gupta