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Reframing Tax Law Entailment as Analogical Reasoning

2024/01/12 by Xinrui Zou, Ming Zhang, Zou, Xinrui +7
Social Sciences · #Artificial Intelligence (cs.AI) #Artificial Intelligence in Law #Computation and Language (cs.CL) #FOS: Computer and information sciences #Legal Language and Interpretation

paper · pdf · doi:10.48550/arxiv.2401.06715

openalex publication_date 2024/01/12 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/28

Abstract

Statutory reasoning refers to the application of legislative provisions to a series of case facts described in natural language. We re-frame statutory reasoning as an analogy task, where each instance of the analogy task involves a combination of two instances of statutory reasoning. This increases the dataset size by two orders of magnitude, and introduces an element of interpretability. We show that this task is roughly as difficult to Natural Language Processing models as the original task. Finally, we come back to statutory reasoning, solving it with a combination of a retrieval mechanism and analogy models, and showing some progress on prior comparable work.

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