Reframing Tax Law Entailment as Analogical Reasoning

• URL: http://arxiv.org/abs/2401.06715v1
• Date: Fri, 12 Jan 2024 17:37:07 GMT
• Title: Reframing Tax Law Entailment as Analogical Reasoning
• Authors: Xinrui Zou, Ming Zhang, Nathaniel Weir, Benjamin Van Durme, and Nils Holzenberger
• Abstract summary: 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.
• Score: 38.50170507450238
• License: http://arxiv.org/licenses/nonexclusive-distrib/1.0/
• 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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