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econ.GN2025
GPT Adoption and the Impact of Disclosure Policies
Cathy Yang, David Restrepo Amariles, Leo Allen +1
Generative Pre-trained Transformers (GPTs), particularly Large Language Models (LLMs) like ChatGPT, have proven effective in content generation and productivity enhancement. Howeve…
cs.CY2025
Can AI expose tax loopholes? Towards a new generation of legal policy assistants
Peter Fratrič, Nils Holzenberger, David Restrepo Amariles
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 so…