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Tuesday, February 7, 2023
Lawsky Presents Coding The Code: Catala And Computationally Accessible Tax Legislation At present At Duke
Sarah B. Lawsky (Northwestern; Google Scholar) presents Coding The Code: Catala And Computationally Accessible Tax Legislation, 75 S.M.U. L. Rev. 535 (2022), at Duke as we speak as a part of its Tax Coverage Seminar hosted by Lawrence Zelenak:
This Article describes a brand new programming language, Catala, created by a group of laptop scientists and legal professionals. Catala gives a tractable and purposeful strategy to coding U.S. tax regulation that gives a extra clear formalization and may probably maintain the federal government extra accountable than the present patchwork of varieties, worksheets, and secret applications.
Whereas this Article describes a selected programming language, key traits of this specific language may generalize to different programming languages that formalize the regulation. First, Catala is a domain-specific programming language designed particularly for formalizing tax regulation. Particularly, Catala is structured utilizing default logic, a nonstandard logic that represents the underlying construction of the U.S. tax code extra precisely than does normal logic. This construction makes the pc code simpler to learn, simpler to create, and simpler to switch when the regulation adjustments.
Second, laptop code is created in Catala utilizing a well known strategy within the area of laptop science (although not often talked about in authorized literature) referred to as “pair programming,” which, on this implementation, takes benefit of the information of each legal professionals and laptop coders. Lastly, Catala makes use of literate programming to create laptop code that’s, amongst different issues, simpler to learn and that communicates the choices behind the coding to the consumer.
https://taxprof.typepad.com/taxprof_blog/2023/02/lawsky-presents-coding-the-code-catala-and-computationally-accessible-tax-law-today-at-duke.html
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