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Can AI expose tax loopholes? Towards a new generation of legal policy assistants

arXiv.org Artificial Intelligence

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 social tensions. In this study, we introduce a novel prototype system designed to address the issues of tax loopholes and tax avoidance. Our hybrid solution integrates a natural language interface with a domain-specific language tailored for planning. We demonstrate on a case study how tax loopholes and avoidance schemes can be exposed. We conclude that our prototype can help enhance social welfare by systematically identifying and addressing tax gaps stemming from loopholes.


LoGoFair: Post-Processing for Local and Global Fairness in Federated Learning

arXiv.org Artificial Intelligence

Federated learning (FL) has garnered considerable interest for its capability to learn from decentralized data sources. Given the increasing application of FL in decision-making scenarios, addressing fairness issues across different sensitive groups (e.g., female, male) in FL is crucial. Current research often focuses on facilitating fairness at each client's data (local fairness) or within the entire dataset across all clients (global fairness). However, existing approaches that focus exclusively on either local or global fairness fail to address two key challenges: (\textbf{CH1}) Under statistical heterogeneity, global fairness does not imply local fairness, and vice versa. (\textbf{CH2}) Achieving fairness under model-agnostic setting. To tackle the aforementioned challenges, this paper proposes a novel post-processing framework for achieving both Local and Global Fairness in the FL context, namely LoGoFair. To address CH1, LoGoFair endeavors to seek the Bayes optimal classifier under local and global fairness constraints, which strikes the optimal accuracy-fairness balance in the probabilistic sense. To address CH2, LoGoFair employs a model-agnostic federated post-processing procedure that enables clients to collaboratively optimize global fairness while ensuring local fairness, thereby achieving the optimal fair classifier within FL. Experimental results on three real-world datasets further illustrate the effectiveness of the proposed LoGoFair framework.


A Study into Investigating Temporal Robustness of LLMs

arXiv.org Artificial Intelligence

Large Language Models (LLMs) encapsulate a surprising amount of factual world knowledge. However, their performance on temporal questions and historical knowledge is limited because they often cannot understand temporal scope and orientation or neglect the temporal aspect altogether. In this study, we aim to measure precisely how robust LLMs are for question answering based on their ability to process temporal information and perform tasks requiring temporal reasoning and temporal factual knowledge. Specifically, we design eight time-sensitive robustness tests for factual information to check the sensitivity of six popular LLMs in the zero-shot setting. Overall, we find LLMs lacking temporal robustness, especially to temporal reformulations and the use of different granularities of temporal references. We show how a selection of these eight tests can be used automatically to judge a model's temporal robustness for user questions on the fly. Finally, we apply the findings of this study to improve the temporal QA performance by up to 55 percent.


A Thorough Assessment of the Non-IID Data Impact in Federated Learning

arXiv.org Machine Learning

Federated learning (FL) allows collaborative machine learning (ML) model training among decentralized clients' information, ensuring data privacy. The decentralized nature of FL deals with non-independent and identically distributed (non-IID) data. This open problem has notable consequences, such as decreased model performance and more significant convergence times. Despite its importance, experimental studies systematically addressing all types of data heterogeneity (a.k.a. non-IIDness) remain scarce. We aim to fill this gap by assessing and quantifying the non-IID effect through a thorough empirical analysis. We use the Hellinger Distance (HD) to measure differences in distribution among clients. Our study benchmarks four state-of-the-art strategies for handling non-IID data, including label, feature, quantity, and spatiotemporal skewness, under realistic and controlled conditions. This is the first comprehensive analysis of the spatiotemporal skew effect in FL. Our findings highlight the significant impact of label and spatiotemporal skew non-IID types on FL model performance, with notable performance drops occurring at specific HD thresholds. Additionally, the FL performance is heavily affected mainly when the non-IIDness is extreme. Thus, we provide recommendations for FL research to tackle data heterogeneity effectively. Our work represents the most extensive examination of non-IIDness in FL, offering a robust foundation for future research.


Nonparametric Factor Analysis and Beyond

arXiv.org Machine Learning

Nearly all identifiability results in unsupervised representation learning inspired by, e.g., independent component analysis, factor analysis, and causal representation learning, rely on assumptions of additive independent noise or noiseless regimes. In contrast, we study the more general case where noise can take arbitrary forms, depend on latent variables, and be non-invertibly entangled within a nonlinear function. We propose a general framework for identifying latent variables in the nonparametric noisy settings. We first show that, under suitable conditions, the generative model is identifiable up to certain submanifold indeterminacies even in the presence of non-negligible noise. Furthermore, under the structural or distributional variability conditions, we prove that latent variables of the general nonlinear models are identifiable up to trivial indeterminacies. Based on the proposed theoretical framework, we have also developed corresponding estimation methods and validated them in various synthetic and real-world settings. Interestingly, our estimate of the true GDP growth from alternative measurements suggests more insightful information on the economies than official reports. We expect our framework to provide new insight into how both researchers and practitioners deal with latent variables in real-world scenarios.


A Comprehensive Survey on Long Context Language Modeling

arXiv.org Artificial Intelligence

Efficient processing of long contexts has been a persistent pursuit in Natural Language Processing. With the growing number of long documents, dialogues, and other textual data, it is important to develop Long Context Language Models (LCLMs) that can process and analyze extensive inputs in an effective and efficient way. In this paper, we present a comprehensive survey on recent advances in long-context modeling for large language models. Our survey is structured around three key aspects: how to obtain effective and efficient LCLMs, how to train and deploy LCLMs efficiently, and how to evaluate and analyze LCLMs comprehensively. For the first aspect, we discuss data strategies, architectural designs, and workflow approaches oriented with long context processing. For the second aspect, we provide a detailed examination of the infrastructure required for LCLM training and inference. For the third aspect, we present evaluation paradigms for long-context comprehension and long-form generation, as well as behavioral analysis and mechanism interpretability of LCLMs. Beyond these three key aspects, we thoroughly explore the diverse application scenarios where existing LCLMs have been deployed and outline promising future development directions. This survey provides an up-to-date review of the literature on long-context LLMs, which we wish to serve as a valuable resource for both researchers and engineers. An associated GitHub repository collecting the latest papers and repos is available at: \href{https://github.com/LCLM-Horizon/A-Comprehensive-Survey-For-Long-Context-Language-Modeling}{\color[RGB]{175,36,67}{LCLM-Horizon}}.


CLIMB: Data Foundations for Large Scale Multimodal Clinical Foundation Models

arXiv.org Artificial Intelligence

Recent advances in clinical AI have enabled remarkable progress across many clinical domains. However, existing benchmarks and models are primarily limited to a small set of modalities and tasks, which hinders the development of large-scale multimodal methods that can make holistic assessments of patient health and well-being. To bridge this gap, we introduce Clinical Large-Scale Integrative Multimodal Benchmark (CLIMB), a comprehensive clinical benchmark unifying diverse clinical data across imaging, language, temporal, and graph modalities. CLIMB comprises 4.51 million patient samples totaling 19.01 terabytes distributed across 2D imaging, 3D video, time series, graphs, and multimodal data. Through extensive empirical evaluation, we demonstrate that multitask pretraining significantly improves performance on understudied domains, achieving up to 29% improvement in ultrasound and 23% in ECG analysis over single-task learning. Pretraining on CLIMB also effectively improves models' generalization capability to new tasks, and strong unimodal encoder performance translates well to multimodal performance when paired with task-appropriate fusion strategies. Our findings provide a foundation for new architecture designs and pretraining strategies to advance clinical AI research. Code is released at https://github.com/DDVD233/climb.


From Monocular Vision to Autonomous Action: Guiding Tumor Resection via 3D Reconstruction

arXiv.org Artificial Intelligence

Surgical automation requires precise guidance and understanding of the scene. Current methods in the literature rely on bulky depth cameras to create maps of the anatomy, however this does not translate well to space-limited clinical applications. Monocular cameras are small and allow minimally invasive surgeries in tight spaces but additional processing is required to generate 3D scene understanding. We propose a 3D mapping pipeline that uses only RGB images to create segmented point clouds of the target anatomy. To ensure the most precise reconstruction, we compare different structure from motion algorithms' performance on mapping the central airway obstructions, and test the pipeline on a downstream task of tumor resection. In several metrics, including post-procedure tissue model evaluation, our pipeline performs comparably to RGB-D cameras and, in some cases, even surpasses their performance. These promising results demonstrate that automation guidance can be achieved in minimally invasive procedures with monocular cameras. This study is a step toward the complete autonomy of surgical robots.


BigO(Bench) -- Can LLMs Generate Code with Controlled Time and Space Complexity?

arXiv.org Artificial Intelligence

We introduce BigO(Bench), a novel coding benchmark designed to evaluate the capabilities of generative language models in understanding and generating code with specified time and space complexities. This benchmark addresses the gap in current evaluations that often overlook the ability of models to comprehend and produce code constrained by computational complexity. BigO(Bench) includes tooling to infer the algorithmic complexity of any Python function from profiling measurements, including human- or LLM-generated solutions. BigO(Bench) also includes of set of 3,105 coding problems and 1,190,250 solutions from Code Contests annotated with inferred (synthetic) time and space complexity labels from the complexity framework, as well as corresponding runtime and memory footprint values for a large set of input sizes. We present results from evaluating multiple state-of-the-art language models on this benchmark, highlighting their strengths and weaknesses in handling complexity requirements. In particular, token-space reasoning models are unrivaled in code generation but not in complexity understanding, hinting that they may not generalize well to tasks for which no reward was given at training time.


Classification of User Reports for Detection of Faulty Computer Components using NLP Models: A Case Study

arXiv.org Artificial Intelligence

Computer manufacturers typically offer platforms for users to report faults. However, there remains a significant gap in these platforms' ability to effectively utilize textual reports, which impedes users from describing their issues in their own words. In this context, Natural Language Processing (NLP) offers a promising solution, by enabling the analysis of user-generated text. This paper presents an innovative approach that employs NLP models to classify user reports for detecting faulty computer components, such as CPU, memory, motherboard, video card, and more. In this work, we build a dataset of 341 user reports obtained from many sources. Additionally, through extensive experimental evaluation, our approach achieved an accuracy of 79% with our dataset.