A Modern Compiler for the French Tax Code

#1

Post by wut42 » Wed, Nov 25, 2020, 1:14 PM UTC

A Modern Compiler for the French Tax Code
arxiv.org

Re: A Modern Compiler for the French Tax Code

#2

Post by weinzierl » Wed, Nov 25, 2020, 1:26 PM UTC

> In France, income tax is computed from taxpayers' individual returns, using an algorithm that is authored, designed and maintained by the French Public Finances Directorate (DGFiP). This algorithm relies on a legacy custom language and compiler originally designed in 1990, which unlike French wine, did not age well with time.

This interesting. When it comes to legacy code we think of COBOL and FORTRAN most of the time, but probably there is a huge amount of even more exotic code out there that does its duty day in day out.

Re: A Modern Compiler for the French Tax Code

#3

Post by speps » Wed, Nov 25, 2020, 1:57 PM UTC

From some of the same authors: https://github.com/CatalaLang/catala HN comments: https://news.ycombinator.com/item?id=24948342

Re: A Modern Compiler for the French Tax Code

#4

Post by secondcoming » Wed, Nov 25, 2020, 2:06 PM UTC

Translating legal texts to mathematical form is very interesting. It could decimate most legal jobs if a lawsuit can be converted to mathematical form and then 'executed' against the laws that are also in mathematical form. You get your judgement and the explanation as to how that conclusion was reached, all automatically.

It could even cause headaches if contradictions in legal judgements are detected.

It all relies on the conversions to mathematical form being done correctly though which, given that some laws can be intentionally vague, may be impossible.

Re: A Modern Compiler for the French Tax Code

#5

Post by Eikon » Wed, Nov 25, 2020, 2:09 PM UTC

Here's the source code of the implementation of the tax code: https://github.com/etalab/calculette-impots-m-source-code

Re: A Modern Compiler for the French Tax Code

#6

Post by petercooper » Wed, Nov 25, 2020, 2:12 PM UTC

secondcoming wrote: post #4

Translating legal texts to mathematical form is very interesting. It could decimate most legal jobs if a lawsuit can be converted to mathematical form and then 'executed' against the laws that are also in mathematical form. You get your judgement and the explanation as to how that conclusion was reached, all automatically. It could even cause headaches if contradictions in legal judgements are detected. It all relies…

In countries or legal frameworks based around civil law, I think that could possibly occur. It would be impossible to do this in a formulaic way in legal areas covered by common law, although having digitized legal "assistants" that could bring up and analyze relevant precedents seems almost guaranteed (if they don't exist already?)

Re: A Modern Compiler for the French Tax Code

#7

Post by Bayart » Wed, Nov 25, 2020, 2:14 PM UTC

secondcoming wrote: post #4

Translating legal texts to mathematical form is very interesting. It could decimate most legal jobs if a lawsuit can be converted to mathematical form and then 'executed' against the laws that are also in mathematical form. You get your judgement and the explanation as to how that conclusion was reached, all automatically. It could even cause headaches if contradictions in legal judgements are detected. It all relies…

Civil law probably has a big edge in computer-driven legal implementation, if that's where things are headed.

I have no idea what would be in it for Common Law countries. Perhaps they'd be more driven towards using data mapping techniques to lay out networks of heterogeneous legal stuff (jurisprudence etc.).

Re: A Modern Compiler for the French Tax Code

#8

Post by dane-pgp » Wed, Nov 25, 2020, 2:15 PM UTC

secondcoming wrote: post #4

Translating legal texts to mathematical form is very interesting. It could decimate most legal jobs if a lawsuit can be converted to mathematical form and then 'executed' against the laws that are also in mathematical form. You get your judgement and the explanation as to how that conclusion was reached, all automatically. It could even cause headaches if contradictions in legal judgements are detected. It all relies…

> It could even cause headaches if contradictions in legal judgements are detected.

I remember hearing an anecdote about researchers who tried to formally specify the benefits system of some European country, and they found that the system was slightly non-deterministic, in the sense that the outcome for the citizen would depend on which order various government departments processed the various forms that the citizen used to enrol into various programmes they were eligible for.

It makes me wonder if these mathematical formalisations should support some kind of fuzzing, to check that entities doing things in slightly different orders (or earning slightly more/less) don't produce dramatic changes in outcome.

Re: A Modern Compiler for the French Tax Code

#9

Post by eightnoneone » Wed, Nov 25, 2020, 2:21 PM UTC

Should run pretty quick on a new M1 MacBook Air.

Re: A Modern Compiler for the French Tax Code

#10

Post by naringas » Wed, Nov 25, 2020, 2:21 PM UTC

secondcoming wrote: post #4

Translating legal texts to mathematical form is very interesting. It could decimate most legal jobs if a lawsuit can be converted to mathematical form and then 'executed' against the laws that are also in mathematical form. You get your judgement and the explanation as to how that conclusion was reached, all automatically. It could even cause headaches if contradictions in legal judgements are detected. It all relies…

IMO this is such an 'obvious' idea once you think about it that it will eventually happen.

The law will go from written natural language to executable computer programs (formal languages).

However a change of this mangnitude cannot happen quickly, (and might even be impossible to do peacefully).

Abusing the "software is eating the world" analogy, we ain't seen nothing yet. Software is just barely opening its mouth.