--Economic inequality is a global challenge, intensifying disparities in education, healthcare, and social stability. Traditional systems like the U.S. federal income tax reduce inequality but lack adaptability. Although models like the Saez Optimal T axation adjust dynamically, they fail to address taxpayer heterogeneity and irrational behavior . This study introduces T axAgent, a novel integration of large language models (LLMs) with agent-based modeling (ABM) to design adaptive tax policies. In our macroeconomic simulation, heterogeneous H-Agents (households) simulate real-world taxpayer behaviors while the T axAgent (government) utilizes LLMs to iteratively optimize tax rates, balancing equity and productivity. Benchmarked against Saez Optimal T axation, U.S. federal income taxes, and free markets, T axAgent achieves superior equity-efficiency tradeoffs. This research offers a novel taxation solution and a scalable, data-driven framework for fiscal policy evaluation. Economic inequality is a critical global issue with profound social, political, and economic impacts. Research highlights its detrimental effects on education, healthcare, political stability, and economic growth[1, 2, 3].

Although region-specific large language models (LLMs) are increasingly developed, their safety remains underexplored, particularly in culturally diverse settings like Indonesia, where sensitivity to local norms is essential and highly valued by the community. In this work, we present IndoSafety, the first high-quality, human-verified safety evaluation dataset tailored for the Indonesian context, covering five language varieties: formal and colloquial Indonesian, along with three major local languages: Javanese, Sundanese, and Minangkabau. IndoSafety is constructed by extending prior safety frameworks to develop a taxonomy that captures Indonesia's sociocultural context. We find that existing Indonesian-centric LLMs often generate unsafe outputs, particularly in colloquial and local language settings, while fine-tuning on IndoSafety significantly improves safety while preserving task performance. Our work highlights the critical need for culturally grounded safety evaluation and provides a concrete step toward responsible LLM deployment in multilingual settings. Warning: This paper contains example data that may be offensive, harmful, or biased.

LLMssuch as GPT-4 have shown a remarkable ability to solve complex questions by generating step-by-step rationales. Prior works have utilized this capability to improve smaller and cheaper LMs (say, with 7B parameters). However, various practical constraints, such as copyright and legal issues, owing to lack of transparency in the pre-training data of large (often closed) models, prevent their use in commercial settings. Little focus has been given to improving the innate reasoning ability of smaller models without distilling information from larger LLMs. To address this, we propose COLLATE, a trainable framework that tunes a (small) LLM to generate those outputs from a pool of diverse rationales that selectively improves the downstream task. COLLATE enforces multiple instances of the same LLM to exhibit distinct behavior and employs them to generate rationales to obtain diverse outputs. The LLM is then tuned via preference optimization to choose the candidate rationale which maximizes the likelihood of ground-truth answer. COLLATE outperforms several trainable and prompting baselines on 5 datasets across 3 domains: maths problem solving, natural language inference, and commonsense reasoning. We show the eff icacy of COLLATE on LLMs from different model families across varying parameter scales (1B to 8B) and demonstrate the benefit of multiple rationale providers guided by the end task through ablations. Code is released here (https://github.com/Sohanpatnaik106/collate).

As large language models (LLMs) are increasingly applied across various domains, enhancing safety while maintaining the helpfulness of LLMs has become a critical challenge. Recent studies solve this problem through safety-constrained online preference optimization or safety-constrained offline preference optimization. However, the safety-constrained online methods often suffer from excessive safety, which might reduce helpfulness, while the safety-constrained offline methods perform poorly in adaptively balancing safety and helpfulness. To address these limitations, we propose MidPO, a \textbf{\underline{Mi}}xture of Experts (MoE) framework for safety-helpfulness \textbf{\underline{d}}ual \textbf{\underline{P}}reference \textbf{\underline{O}}ptimization. Firstly, MidPO devises single-preference enhanced direct preference optimization approach to transform the base model into two independent experts, termed safety and helpfulness experts, and fine-tunes the two independent experts for optimal safety or helpfulness performance. Secondly, to achieve an effective balance between safety and helpfulness, MidPO incorporates the two experts into the MoE framework and designs a dynamic routing mechanism to allocate contributions from each expert adaptively. We conduct quantitative and qualitative experiments on three popular datasets to demonstrate the proposed MidPO significantly outperforms state-of-the-art approaches in both safety and helpfulness. The code and models will be released.

Node classification in real world graphs often suffers from label scarcity and noise, especially in high stakes domains like human trafficking detection and misinformation monitoring. While direct supervision is limited, such graphs frequently contain weak signals, noisy or indirect cues, that can still inform learning. We propose WSNET, a novel weakly supervised graph contrastive learning framework that leverages these weak signals to guide robust representation learning. WSNET integrates graph structure, node features, and multiple noisy supervision sources through a contrastive objective tailored for weakly labeled data. Across three real world datasets and synthetic benchmarks with controlled noise, WSNET consistently outperforms state of the art contrastive and noisy label learning methods by up to 15% in F1 score. Our results highlight the effectiveness of contrastive learning under weak supervision and the promise of exploiting imperfect labels in graph based settings.

Textbooks are important for shaping children's understanding of the world. Previous studies of individual countries have suggested that gender inequality exists. There lacks a study that compares gender inequality in textbooks around the world. This study uses NLP approaches to quantify gender inequality in English textbooks in 7 cultural spheres, 22 countries, by measuring the count, firstness, and TF IDF words by gender. The study also counted the names that appeared in TF IDF word lists and sorted the names by gender, found out that LLMs can distinguish between the different TF IDF word lists, and mapped the TF IDF words to GloVe to see that some keywords are closer to one gender than the other. The study found more male count, firstness, and names. The study found that there is significant gender inequality in all the textbooks. Gender inequality is demonstrated the least in textbooks of the Latin Cultural Sphere.

In this paper we present AnswerCarefully, a dataset for promoting the safety and appropriateness of Japanese LLM outputs. The dataset consists of 1,800 pairs of questions and reference answers, where the questions require special attention in answering. It covers a wide range of risk categories established in prior English-language datasets, but the data samples are original in that they are manually created to reflect the socio-cultural context of LLM usage in Japan. We show that using this dataset for instruction to fine-tune a Japanese LLM led to improved output safety without compromising the utility of general responses. We also report the results of a safety evaluation of 12 Japanese LLMs using this dataset as a benchmark. Finally, we describe the latest update on the dataset which provides English translations and annotations of the questions, aimed at facilitating the derivation of similar datasets in different languages and regions.

Autonomous multi-agent AI systems are poised to transform various industries, particularly software development and knowledge work. Understanding current perceptions among professionals is crucial for anticipating adoption challenges, ethical considerations, and future workforce development. This study analyzes responses from 130 participants to a survey on the capabilities, impact, and governance of AI agents. We explore expected timelines for AI replacing programmers, identify perceived barriers to deployment, and examine beliefs about responsibility when agents make critical decisions. Key findings reveal three distinct clusters of respondents. While the study explored factors associated with current AI agent deployment, the initial logistic regression model did not yield statistically significant predictors, suggesting that deployment decisions are complex and may be influenced by factors not fully captured or that a larger sample is needed. These insights highlight the need for organizations to address compliance concerns (a commonly cited barrier) and establish clear governance frameworks as they integrate autonomous agents into their workflows.

Many identity systems assign a single, static identifier to an individual for life, reused across domains like healthcare, finance, and education. These Universal Lifelong Identifiers (ULIs) underpin critical workflows but now pose systemic privacy risks. We take the position that ULIs are fundamentally incompatible with the AI era and must be phased out. We articulate a threat model grounded in modern AI capabilities and show that traditional safeguards such as redaction, consent, and access controls are no longer sufficient. We define core properties for identity systems in the AI era and present a cryptographic framework that satisfies them while retaining compatibility with existing identifier workflows. Our design preserves institutional workflows, supports essential functions such as auditability and delegation, and offers a practical migration path beyond ULIs.

Text-guided 3D editing aims to precisely edit semantically relevant local 3D regions, which has significant potential for various practical applications ranging from 3D games to film production. Existing methods typically follow a view-indiscriminate paradigm: editing 2D views indiscriminately and projecting them back into 3D space. However, they overlook the different cross-view interdependencies, resulting in inconsistent multi-view editing. In this study, we argue that ideal consistent 3D editing can be achieved through a \textit{progressive-views paradigm}, which propagates editing semantics from the editing-salient view to other editing-sparse views. Specifically, we propose \textit{Pro3D-Editor}, a novel framework, which mainly includes Primary-view Sampler, Key-view Render, and Full-view Refiner. Primary-view Sampler dynamically samples and edits the most editing-salient view as the primary view. Key-view Render accurately propagates editing semantics from the primary view to other key views through its Mixture-of-View-Experts Low-Rank Adaption (MoVE-LoRA). Full-view Refiner edits and refines the 3D object based on the edited multi-views. Extensive experiments demonstrate that our method outperforms existing methods in editing accuracy and spatial consistency.