Tax

Changing technologies render tax law’s intricacy legible in new ways. Advances in large language models, natural language processing, and programming languages designed for the domain of tax law make formalizations, or “representation[s] of [ ] legislation in symbols[ ] using logical connectives,” of tax law that capture much of its substance and structure both possible and realistic. These new formalizations can be used for many different purposes—what one might call flexible formalizations. Flexible formalizations will make law subject to computational analysis, including creating automated explanations of the analysis and testing statutes for consistency and unintended outcomes. This Essay builds upon existing work in computational law and digitalizing legislation.

In the wake of the May 25 police killing of George Floyd in Minneapolis, government leaders across the nation are urgently considering reforms that might prevent police brutality.

When the CARES Act was signed into law in late March 2020, it looked to be an appropriately extraordinary legislative response befitting the extraordinary public health and economic challenges presented by the COVID-19 pandemic.

The Tax Cuts and Jobs Act of 2017 (the “TCJA”) fundamentally altered United States tax law.

Slices and Lumps, the remarkable new book by Professor Lee Fennell, begins from the title itself to tell a story about the instability of how the world is organized. Lumps can be natural things, formed in a bowl by humidity’s kiss, but slices are often the work of human intervention.

Law engages aggregation and division in at least one additional, closely related way: law must sometimes decide the proper unit of analysis not just in deciding whether the law has been violated, but also to decide what body of law applies.