Shelter Check: Proactively Finding Tax Minimization Strategies via AI

Andrew Blair-Stanek (1) , Nils Holzenberger (2, 3) , Benjamin van Durme (4)

1 University of Maryland [Baltimore]
2 DIG - Data, Intelligence and Graphs
3 INFRES - Département Informatique et Réseaux
4 JHU - Johns Hopkins University

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.

Domaines: Intelligence artificielle [cs.AI]

Andrew Blair-Stanek, Nils Holzenberger, Benjamin van Durme. Shelter Check: Proactively Finding Tax Minimization Strategies via AI. Tax Notes Federal, 2022, 177. ⟨hal-04462115⟩