TITLE: A Dataset for Statutory Reasoning in Tax Law Entailment and Question Answering 

ABSTRACT: Legislation can be viewed as a body of prescriptive rules expressed in
natural language. The application of legislation to facts of a case we refer to
as statutory reasoning, where those facts are also expressed in natural
language. Computational statutory reasoning is distinct from most existing work
in machine reading, in that much of the information needed for deciding a case
is declared exactly once (a law), while the information needed in much of
machine reading tends to be learned through distributional language statistics.
To investigate the performance of natural language understanding approaches on
statutory reasoning, we introduce a dataset, together with a legal-domain text
corpus. Straightforward application of machine reading models exhibits low
out-of-the-box performance on our questions, whether or not they have been
fine-tuned to the legal domain. We contrast this with a hand-constructed
Prolog-based system, designed to fully solve the task. These experiments
support a discussion of the challenges facing statutory reasoning moving
forward, which we argue is an interesting real-world task that can motivate the
development of models able to utilize prescriptive rules specified in natural
language.
Legislation can be viewed as a body of prescriptive rules expressed in
natural language. The application of legislation to facts of a case we refer to
as statutory reasoning, where those facts are also expressed in natural
language. Computational statutory reasoning is distinct from most existing work
in machine reading, in that much of the information needed for deciding a case
is declared exactly once (a law), while the information needed in much of
machine reading tends to be learned through distributional language statistics.
To investigate the performance of natural language understanding approaches on
statutory reasoning, we introduce a dataset, together with a legal-domain text
corpus. Straightforward application of machine reading models exhibits low
out-of-the-box performance on our questions, whether or not they have been
fine-tuned to the legal domain. We contrast this with a hand-constructed
Prolog-based system, designed to fully solve the task. These experiments
support a discussion of the challenges facing statutory reasoning moving
forward, which we argue is an interesting real-world task that can motivate the
development of models able to utilize prescriptive rules specified in natural
language.
A Dataset for Statutory Reasoning in Tax Law Entailment and Question Answering
http://arxiv.org/abs/2005.05257v3