Related papers: Can LLMs Identify Tax Abuse?

There is increasing interest in using LLMs as decision-making "agents." Doing so includes many degrees of freedom: which model should be used; how should it be prompted; should it be asked to introspect, conduct chain-of-thought reasoning,…

Large Language Models (LLMs) have transformed natural language processing tasks successfully. Yet, their large size and high computational needs pose challenges for practical use, especially in resource-limited settings. Model compression…

Financial statement auditing is essential for stakeholders to understand a company's financial health, yet current manual processes are inefficient and error-prone. Even with extensive verification procedures, auditors frequently miss…

Explainability for Large Language Models (LLMs) is a critical yet challenging aspect of natural language processing. As LLMs are increasingly integral to diverse applications, their "black-box" nature sparks significant concerns regarding…

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…

Large Language Models (LLMs) have been shown to achieve breakthrough performance on complex logical reasoning tasks. Nevertheless, most existing research focuses on employing formal language to guide LLMs to derive reliable reasoning paths,…

Large language models (LLMs) demonstrate strong general reasoning and language understanding, yet their performance degrades in domains governed by strict formal rules, precise terminology, and legally binding structure. Tax law exemplifies…

Large Language Models (LLMs) are becoming vital tools that help us solve and understand complex problems by acting as digital assistants. LLMs can generate convincing explanations, even when only given the inputs and outputs of these…

Large language models (LLMs), a recent advance in deep learning and machine intelligence, have manifested astonishing capacities, now considered among the most promising for artificial general intelligence. With human-like capabilities,…

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.…

This paper presents a method to analyze the inference patterns used by Large Language Models (LLMs) for judgment in a case study on legal LLMs, so as to identify potential incorrect representations of the LLM, according to human domain…

Large language models (LLMs) have significantly advanced the field of natural language processing (NLP), providing a highly useful, task-agnostic foundation for a wide range of applications. However, directly applying LLMs to solve…

The development of highly fluent large language models (LLMs) has prompted increased interest in assessing their reasoning and problem-solving capabilities. We investigate whether several LLMs can solve a classic type of deductive reasoning…

Large Language Models (LLMs) have garnered significant attention for their powerful ability in natural language understanding and reasoning. In this paper, we present a comprehensive empirical study to explore the performance of LLMs on…

Large language models (LLMs) represent a major advance in artificial intelligence (AI) research. However, the widespread use of LLMs is also coupled with significant ethical and social challenges. Previous research has pointed towards…

Large Language Models (LLMs) are promising analytical tools. They can augment human epistemic, cognitive and reasoning abilities, and support 'sensemaking', making sense of a complex environment or subject by analysing large volumes of data…

Large Language Models(LLMs) have revolutionized various applications in natural language processing (NLP) by providing unprecedented text generation, translation, and comprehension capabilities. However, their widespread deployment has…

Rapid advancements of large language models (LLMs) have enabled the processing, understanding, and generation of human-like text, with increasing integration into systems that touch our social sphere. Despite this success, these models can…

This paper establishes the first comprehensive review of Large Language Models (LLMs) applied within the legal domain. It pioneers an innovative dual lens taxonomy that integrates legal reasoning frameworks and professional ontologies to…

Large language models (LLMs) have shown impressive capabilities across a wide range of language tasks. However, their reasoning process is primarily guided by statistical patterns in training data, which limits their ability to handle novel…