<?xml version="1.0" encoding="utf-8"?>
<TEI xmlns="http://www.tei-c.org/ns/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:hal="http://hal.archives-ouvertes.fr/" xmlns:gml="http://www.opengis.net/gml/3.3/" xmlns:gmlce="http://www.opengis.net/gml/3.3/ce" version="1.1" xsi:schemaLocation="http://www.tei-c.org/ns/1.0 http://api.archives-ouvertes.fr/documents/aofr-sword.xsd">
  <teiHeader>
    <fileDesc>
      <titleStmt>
        <title>HAL TEI export of hal-05114603</title>
      </titleStmt>
      <publicationStmt>
        <distributor>CCSD</distributor>
        <availability status="restricted">
          <licence target="https://creativecommons.org/publicdomain/zero/1.0/">CC0 1.0 - Universal</licence>
        </availability>
        <date when="2026-05-15T20:22:01+02:00"/>
      </publicationStmt>
      <sourceDesc>
        <p part="N">HAL API Platform</p>
      </sourceDesc>
    </fileDesc>
  </teiHeader>
  <text>
    <body>
      <listBibl>
        <biblFull>
          <titleStmt>
            <title xml:lang="en">Can AI expose tax loopholes? Towards a new generation of legal policy assistants</title>
            <author role="aut">
              <persName>
                <forename type="first">Peter</forename>
                <surname>Fratrič</surname>
              </persName>
              <idno type="halauthorid">3583449-0</idno>
              <affiliation ref="#struct-105633"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Nils</forename>
                <surname>Holzenberger</surname>
              </persName>
              <email type="md5">bc30ffdda60947b67f10332a8bd4443f</email>
              <email type="domain">jhu.edu</email>
              <idno type="idhal" notation="string">nils-holzenberger</idno>
              <idno type="idhal" notation="numeric">1329136</idno>
              <idno type="halauthorid" notation="string">1433330-1329136</idno>
              <idno type="ORCID">https://orcid.org/0000-0002-0844-1391</idno>
              <affiliation ref="#struct-554328"/>
              <affiliation ref="#struct-121818"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">David Restrepo</forename>
                <surname>Amariles</surname>
              </persName>
              <idno type="halauthorid">3583450-0</idno>
              <affiliation ref="#struct-105633"/>
            </author>
            <editor role="depositor">
              <persName>
                <forename>Nils</forename>
                <surname>Holzenberger</surname>
              </persName>
              <email type="md5">79c2041663cd30fe0cb878cd839c59a7</email>
              <email type="domain">telecom-paris.fr</email>
            </editor>
          </titleStmt>
          <editionStmt>
            <edition n="v1" type="current">
              <date type="whenSubmitted">2025-06-16 13:21:50</date>
              <date type="whenModified">2026-02-04 03:27:31</date>
              <date type="whenReleased">2025-06-16 13:21:50</date>
              <date type="whenProduced">2025-06-16</date>
              <ref type="externalLink" target="http://arxiv.org/pdf/2503.17339"/>
            </edition>
            <respStmt>
              <resp>contributor</resp>
              <name key="1487516">
                <persName>
                  <forename>Nils</forename>
                  <surname>Holzenberger</surname>
                </persName>
                <email type="md5">79c2041663cd30fe0cb878cd839c59a7</email>
                <email type="domain">telecom-paris.fr</email>
              </name>
            </respStmt>
          </editionStmt>
          <publicationStmt>
            <distributor>CCSD</distributor>
            <idno type="halId">hal-05114603</idno>
            <idno type="halUri">https://hal.science/hal-05114603</idno>
            <idno type="halBibtex">fratric:hal-05114603</idno>
            <idno type="halRefHtml">2025</idno>
            <idno type="halRef">2025</idno>
            <availability status="restricted"/>
          </publicationStmt>
          <seriesStmt>
            <idno type="stamp" n="ENST">Ecole Nationale Supérieure des Télécommunications</idno>
            <idno type="stamp" n="TELECOM-PARISTECH" corresp="PARISTECH">Télécom Paris</idno>
            <idno type="stamp" n="LTCI" corresp="TELECOM-PARISTECH">Laboratoire Traitement et Communication de l'Information</idno>
            <idno type="stamp" n="INFRES" corresp="TELECOM-PARISTECH">Département Informatique et Réseaux</idno>
            <idno type="stamp" n="DIG" corresp="TELECOM-PARISTECH">Equipe Data, Intelligence and Graphs</idno>
            <idno type="stamp" n="IP_PARIS">Institut Polytechnique de Paris</idno>
            <idno type="stamp" n="INSTITUTS-TELECOM">composantes instituts telecom </idno>
            <idno type="stamp" n="INSTITUT-MINES-TELECOM">Institut Mines Telecom</idno>
            <idno type="stamp" n="DEPARTEMENT-DE-MATHEMATIQUES">Collection du Département de Mathématiques</idno>
            <idno type="stamp" n="IP-PARIS-DEPARTEMENT-MATHEMATIQUES">Département de Mathèmatiques</idno>
            <idno type="stamp" n="IP-PARIS-MATHEMATIQUES">IP Paris Département de Mathématiques</idno>
            <idno type="stamp" n="IP-PARIS-INFORMATION-COMMUNICATION-ELECTRONIQUE">IP Paris Département d'Information, de Communication et d'Électronique</idno>
            <idno type="stamp" n="IP-PARIS-INFORMATIQUE-DONNEES-ET-IA">IP Paris Département d'Informatique, de Données et d'IA</idno>
          </seriesStmt>
          <notesStmt>
            <note type="commentary">13 pages, 6 figures</note>
            <note type="audience" n="2">International</note>
          </notesStmt>
          <sourceDesc>
            <biblStruct>
              <analytic>
                <title xml:lang="en">Can AI expose tax loopholes? Towards a new generation of legal policy assistants</title>
                <author role="aut">
                  <persName>
                    <forename type="first">Peter</forename>
                    <surname>Fratrič</surname>
                  </persName>
                  <idno type="halauthorid">3583449-0</idno>
                  <affiliation ref="#struct-105633"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Nils</forename>
                    <surname>Holzenberger</surname>
                  </persName>
                  <email type="md5">bc30ffdda60947b67f10332a8bd4443f</email>
                  <email type="domain">jhu.edu</email>
                  <idno type="idhal" notation="string">nils-holzenberger</idno>
                  <idno type="idhal" notation="numeric">1329136</idno>
                  <idno type="halauthorid" notation="string">1433330-1329136</idno>
                  <idno type="ORCID">https://orcid.org/0000-0002-0844-1391</idno>
                  <affiliation ref="#struct-554328"/>
                  <affiliation ref="#struct-121818"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">David Restrepo</forename>
                    <surname>Amariles</surname>
                  </persName>
                  <idno type="halauthorid">3583450-0</idno>
                  <affiliation ref="#struct-105633"/>
                </author>
              </analytic>
              <monogr>
                <imprint>
                  <date type="datePub">2025-03-21</date>
                </imprint>
              </monogr>
              <idno type="arxiv">2503.17339</idno>
            </biblStruct>
          </sourceDesc>
          <profileDesc>
            <langUsage>
              <language ident="en">English</language>
            </langUsage>
            <textClass>
              <classCode scheme="halDomain" n="info">Computer Science [cs]</classCode>
              <classCode scheme="halTypology" n="UNDEFINED">Preprints, Working Papers, ...</classCode>
              <classCode scheme="halOldTypology" n="UNDEFINED">Preprints, Working Papers, ...</classCode>
              <classCode scheme="halTreeTypology" n="UNDEFINED">Preprints, Working Papers, ...</classCode>
            </textClass>
            <abstract xml:lang="en">
              <p>The legislative process is the backbone of a state built on solid institutions. Yet, due to the complexity of laws -- particularly tax law -- policies may lead to inequality and social tensions. In this study, we introduce a novel prototype system designed to address the issues of tax loopholes and tax avoidance. Our hybrid solution integrates a natural language interface with a domain-specific language tailored for planning. We demonstrate on a case study how tax loopholes and avoidance schemes can be exposed. We conclude that our prototype can help enhance social welfare by systematically identifying and addressing tax gaps stemming from loopholes.</p>
            </abstract>
          </profileDesc>
        </biblFull>
      </listBibl>
    </body>
    <back>
      <listOrg type="structures">
        <org type="institution" xml:id="struct-105633" status="VALID">
          <idno type="ROR">https://ror.org/0423jsj19</idno>
          <orgName>Ecole des Hautes Etudes Commerciales</orgName>
          <orgName type="acronym">HEC Paris</orgName>
          <desc>
            <address>
              <addrLine>1, rue de la Libération - 78351 Jouy en Josas cedex</addrLine>
              <country key="FR"/>
            </address>
          </desc>
        </org>
        <org type="researchteam" xml:id="struct-554328" status="VALID">
          <orgName>Data, Intelligence and Graphs</orgName>
          <orgName type="acronym">DIG</orgName>
          <date type="start">2019-02-21</date>
          <desc>
            <address>
              <addrLine>Télécom Paris 19 Place Marguerite Perey 91120 Palaiseau</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.telecom-paris.fr/fr/recherche/laboratoires/laboratoire-traitement-et-communication-de-linformation-ltci/les-equipes-de-recherche/data-intelligence-and-graphs-dig</ref>
          </desc>
          <listRelation>
            <relation active="#struct-484335" type="direct"/>
            <relation active="#struct-302102" type="indirect"/>
            <relation active="#struct-1048346" type="indirect"/>
            <relation active="#struct-563936" type="indirect"/>
          </listRelation>
        </org>
        <org type="department" xml:id="struct-121818" status="VALID">
          <orgName>Département Informatique et Réseaux</orgName>
          <orgName type="acronym">INFRES</orgName>
          <desc>
            <address>
              <addrLine>46, rue Barrault 75013 Paris</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.telecom-paris.fr/fr/recherche/laboratoires/laboratoire-traitement-et-communication-de-linformation-ltci/les-departements-denseignement-et-recherche</ref>
          </desc>
          <listRelation>
            <relation active="#struct-300362" type="direct"/>
          </listRelation>
        </org>
        <org type="laboratory" xml:id="struct-484335" status="VALID">
          <idno type="IdRef">162384270</idno>
          <idno type="ISNI">0000 0000 9194 9502</idno>
          <idno type="RNSR">200319327Z</idno>
          <idno type="ROR">https://ror.org/057er4c39</idno>
          <orgName>Laboratoire Traitement et Communication de l'Information</orgName>
          <orgName type="acronym">LTCI</orgName>
          <date type="start">2017-01-01</date>
          <desc>
            <address>
              <addrLine>Télécom Paris 19 Place Marguerite Perey 91120 PALAISEAU</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.telecom-paris.fr/fr/recherche/laboratoires/laboratoire-traitement-et-communication-de-linformation-ltci</ref>
          </desc>
          <listRelation>
            <relation active="#struct-302102" type="direct"/>
            <relation active="#struct-1048346" type="direct"/>
            <relation active="#struct-563936" type="indirect"/>
          </listRelation>
        </org>
        <org type="regroupinstitution" xml:id="struct-302102" status="VALID">
          <idno type="IdRef">192427156</idno>
          <idno type="ISNI">000000012202567X</idno>
          <idno type="ROR">https://ror.org/025vp2923</idno>
          <idno type="Wikidata">Q27962533</idno>
          <orgName>Institut Mines-Télécom [Paris]</orgName>
          <orgName type="acronym">IMT</orgName>
          <date type="start">2012-03-01</date>
          <desc>
            <address>
              <addrLine>19 Place Marguerite Perey, 91120 Palaiseau</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.imt.fr/</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-1048346" status="VALID">
          <idno type="IdRef">026375273</idno>
          <idno type="ISNI">0000 0001 2108 2779</idno>
          <idno type="ROR">https://ror.org/01naq7912</idno>
          <orgName>Télécom Paris</orgName>
          <date type="start">2019-06-12</date>
          <desc>
            <address>
              <addrLine>19 Place Marguerite Perey 91120 Palaiseau</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.telecom-paris.fr</ref>
          </desc>
          <listRelation>
            <relation active="#struct-302102" type="direct"/>
            <relation active="#struct-563936" type="direct"/>
          </listRelation>
        </org>
        <org type="regroupinstitution" xml:id="struct-563936" status="VALID">
          <idno type="IdRef">238327159</idno>
          <idno type="ISNI">0000000502717600</idno>
          <idno type="ROR">https://ror.org/042tfbd02</idno>
          <idno type="Wikidata">Q48759778</idno>
          <orgName>Institut Polytechnique de Paris</orgName>
          <orgName type="acronym">IP Paris</orgName>
          <date type="start">2019-06-02</date>
          <desc>
            <address>
              <addrLine>Route de Saclay, 91120 Palaiseau Cedex, France</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.ip-paris.fr</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-300362" status="VALID">
          <idno type="ROR">https://ror.org/01naq7912</idno>
          <orgName>Télécom ParisTech</orgName>
          <date type="start">2008-01-01</date>
          <date type="end">2019-06-11</date>
          <desc>
            <address>
              <addrLine>46 rue Barrault 75634 Paris Cedex 13</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.telecom-paris.fr</ref>
          </desc>
        </org>
      </listOrg>
    </back>
  </text>
</TEI>