Related papers: Can LLMs Identify Tax Abuse?

Large language models (LLMs) have been extensively used as the backbones for general-purpose agents, and some economics literature suggest that LLMs are capable of playing various types of economics games. Following these works, to overcome…

We introduce a comprehensive Linguistic Benchmark designed to evaluate the limitations of Large Language Models (LLMs) in domains such as logical reasoning, spatial intelligence, and linguistic understanding, among others. Through a series…

Recent work utilizes Large Language Models (LLMs) for topic modeling, generating comprehensible topic labels for given documents. However, their performance has mainly been evaluated qualitatively, and there remains room for quantitative…

Large language models (LLMs) are among the best methods for processing natural language, partly due to their versatility. At the same time, domain-specific LLMs are more practical in real-life applications. This work introduces a novel…

While Large Language Models (LLMs) excel in various general domains, they exhibit notable gaps in the highly specialized, knowledge-intensive, and legally regulated Chinese tax domain. Consequently, while tax-related benchmarks are gaining…

Since the advent of Large Language Models (LLMs), efforts have largely focused on improving their instruction-following and deductive reasoning abilities, leaving open the question of whether these models can truly discover new knowledge.…

Large language models (LLMs) are increasingly used in situations where human values are at stake, such as decision-making tasks that involve reasoning when performed by humans. We investigate the so-called reasoning capabilities of LLMs…

Convex analysis is a modern branch of mathematics with many applications. As Large Language Models (LLMs) start to automate research-level math and sciences, it is important for LLMs to demonstrate the ability to understand and reason with…

Large Language Models (LLMs) have demonstrated remarkable success across various domains. However, despite their promising performance in numerous real-world applications, most of these algorithms lack fairness considerations. Consequently,…

Large Language Models (LLMs) have revolutionized the process of customer engagement, campaign optimization, and content generation, in marketing management. In this paper, we explore the transformative potential of LLMs along with the…

Phone scams pose a significant threat to individuals and communities, causing substantial financial losses and emotional distress. Despite ongoing efforts to combat these scams, scammers continue to adapt and refine their tactics, making it…

Large Language Models (LLMs) have transformed numerous domains by providing advanced capabilities in natural language understanding, generation, and reasoning. Despite their groundbreaking applications across industries such as research,…

Large Language Models (LLMs) have demonstrated strong capabilities in interpreting lengthy, complex legal and policy language. However, their reliability can be undermined by hallucinations and inconsistencies, particularly when analyzing…

Code review is a crucial practice in software development. As code review nowadays is lightweight, various issues can be identified, and sometimes, they can be trivial. Research has investigated automated approaches to classify review…

Despite widespread success in language understanding and generation, large language models (LLMs) exhibit unclear and often inconsistent behavior when faced with tasks that require probabilistic reasoning. In this work, we present the first…

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…

Large language models (LLMs) and LLM-based agents have been widely deployed in a wide range of applications in the real world, including healthcare diagnostics, financial analysis, customer support, robotics, and autonomous driving,…

Large Language Models (LLMs) have impressive capabilities, but are prone to outputting falsehoods. Recent work has developed techniques for inferring whether a LLM is telling the truth by training probes on the LLM's internal activations.…

As multiple crises threaten the sustainability of our societies and pose at risk the planetary boundaries, complex challenges require timely, updated, and usable information. Natural-language processing (NLP) tools enhance and expand data…

Large Language Models (LLMs) have shown to be capable of various tasks, yet their capability in interpreting and reasoning over tabular data remains an underexplored area. In this context, this study investigates from three core…