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How capable are large language models (LLMs) in the domain of taxation? Although numerous studies have explored the legal domain, research dedicated to taxation remains scarce. Moreover, the datasets used in these studies are either…

Computation and Language · Computer Science 2026-02-10 Eunkyung Choi , Youngjin Suh , Siun Lee , Hongseok Oh , Juheon Kang , Won Hur , Hun Park , Wonseok Hwang

According to the United States Internal Revenue Service, ``the average American spends $\$270$ and 13 hours filing their taxes''. Even beyond the U.S., tax filing requires complex reasoning, combining application of overlapping rules with…

Computation and Language · Computer Science 2026-02-06 William Jurayj , Nils Holzenberger , Benjamin Van Durme

Finite state machines (FSMs) are widely used to manage robot behavior logic, particularly in real-world applications that require a high degree of reliability and structure. However, traditional manual FSM design and modification processes…

Robotics · Computer Science 2024-12-10 Xiangyu Robin Gan , Yuxin Ray Song , Nick Walker , Maya Cakmak

Smart contracts can implement and automate parts of legal contracts, but ensuring their legal compliance remains challenging. Existing approaches such as formal specification, verification, and model-based development require expertise in…

Software Engineering · Computer Science 2025-06-03 Chanuka Wijayakoon , Hai Dong , H. M. N. Dilum Bandara , Zahir Tari , Anurag Soin

Large pre-trained language models such as GPT-3, Codex, and Google's language model are now capable of generating code from natural language specifications of programmer intent. We view these developments with a mixture of optimism and…

Software Engineering · Computer Science 2021-12-07 Naman Jain , Skanda Vaidyanath , Arun Iyer , Nagarajan Natarajan , Suresh Parthasarathy , Sriram Rajamani , Rahul Sharma

There is a compelling necessity from enterprises for fine tuning LLMs (Large Language Models) o get them trained on proprietary domain knowledge. The challenge is to imbibe the LLMs with domain specific knowledge using the most optimial…

Software Engineering · Computer Science 2024-04-18 Mathav Raj J , Kushala VM , Harikrishna Warrier , Yogesh Gupta

Large Language Models (LLMs), such as ChatGPT, are increasingly leveraged for generating both traditional software code and spreadsheet logic. Despite their impressive generative capabilities, these models frequently exhibit critical issues…

Software Engineering · Computer Science 2025-11-27 Simon Thorne , Advait Sarkar

Large Language Models (LLMs) have shown remarkable performance in various natural language processing tasks but face challenges in mathematical reasoning, where complex problem-solving requires both linguistic understanding and mathematical…

Computation and Language · Computer Science 2025-03-20 Shuguang Chen , Guang Lin

We investigate whether large language models can discover and analyze U.S. tax-minimization strategies. This real-world domain challenges even seasoned human experts, and progress can reduce tax revenue lost from well-advised, wealthy…

Computational Finance · Quantitative Finance 2026-01-23 Andrew Blair-Stanek , Nils Holzenberger , Benjamin Van Durme

This paper presents a comprehensive performance evaluation of Large Language Models (LLMs) in solving programming challenges from Leetcode, a widely used platform for algorithm practice and technical interviews. We began by crawling the…

Software Engineering · Computer Science 2025-03-04 Lun Wang , Chuanqi Shi , Shaoshui Du , Yiyi Tao , Yixian Shen , Hang Zheng , Yanxin Shen , Xinyu Qiu

Large Language Models (LLMs) offer numerous applications, the full extent of which is not yet understood. This paper investigates if LLMs can be applied for editing structured and semi-structured documents with minimal effort. Using a…

Machine Learning · Computer Science 2024-09-16 Irene Weber

Imposing constraints on machine translation systems presents a challenging issue because these systems are not trained to make use of constraints in generating adequate, fluent translations. In this paper, we leverage the capabilities of…

Computation and Language · Computer Science 2024-07-19 Pengcheng Huang , Yongyu Mu , Yuzhang Wu , Bei Li , Chunyang Xiao , Tong Xiao , Jingbo Zhu

Large language models (LLMs) are increasingly employed in information-seeking and decision-making tasks. Despite their broad utility, LLMs tend to generate information that conflicts with real-world facts, and their persuasive style can…

Computation and Language · Computer Science 2024-09-19 Arslan Chaudhry , Sridhar Thiagarajan , Dilan Gorur

The use of generative AI-based coding assistants like ChatGPT and Github Copilot is a reality in contemporary software development. Many of these tools are provided as remote APIs. Using third-party APIs raises data privacy and security…

Software Engineering · Computer Science 2025-01-20 Negar Alizadeh , Boris Belchev , Nishant Saurabh , Patricia Kelbert , Fernando Castor

Deductive coding is a widely used qualitative research method for determining the prevalence of themes across documents. While useful, deductive coding is often burdensome and time consuming since it requires researchers to read, interpret,…

Computation and Language · Computer Science 2023-06-28 Robert Chew , John Bollenbacher , Michael Wenger , Jessica Speer , Annice Kim

Recent advancements in Large Language Models (LLMs) have significantly improved their capabilities in natural language processing and code synthesis, enabling more complex applications across different fields. This paper explores the…

Cryptography and Security · Computer Science 2024-10-30 Mohammad Setak , Pooria Madani

Prompting foundation models (FMs) like large language models (LLMs) have enabled new AI-powered software features (e.g., text summarization) that previously were only possible by fine-tuning FMs. Now, developers are embedding prompts in…

Software Engineering · Computer Science 2025-07-24 Jenny T. Liang , Chenyang Yang , Agnia Sergeyuk , Travis D. Breaux , Brad A. Myers

Large Language Models (LLMs) have revolutionized human-AI interaction by enabling intuitive task execution through natural language prompts. Despite their potential, designing effective prompts remains a significant challenge, as small…

Software Engineering · Computer Science 2025-04-08 Yuetian Mao , Junjie He , Chunyang Chen

The perceived quality of the explanations accompanying e-government services is key to gaining trust in these institutions, consequently amplifying further usage of these services. Recent advances in generative AI, and concretely in Large…

Computers and Society · Computer Science 2025-05-01 Lior Limonad , Fabiana Fournier , Hadar Mulian , George Manias , Spiros Borotis , Danai Kyrkou

Large Language Models (LLMs) have recently advanced many applications on software engineering tasks, particularly the potential for code generation. Among contemporary challenges, code generated by LLMs often suffers from inaccuracies and…

Software Engineering · Computer Science 2024-08-29 Thai Tang Quoc , Duc Ha Minh , Tho Quan Thanh , Anh Nguyen-Duc