Tax Law

arXiv:2603.06120v1 Announce Type: new Abstract: Stochastic Gradient Descent (SGD) and its momentum variants form the backbone of deep learning optimization, yet the underlying dynamics of their gradient behavior remain insufficiently understood. In this work, we reinterpret gradient updates through the...

arXiv:2603.06248v1 Announce Type: new Abstract: Understanding the intricate non-convex training dynamics of softmax-based models is crucial for explaining the empirical success of transformers. In this article, we analyze the gradient flow dynamics of the value-softmax model, defined as ${L}(\mathbf{V} \sigma(\mathbf{a}))$,...

Building on developments in machine learning and prior work in the science of judicial prediction, we construct a model designed to predict the behavior of the Supreme Court of the United States in a generalized, out-of-sample context. To do so,...

[Context] Semantic legal metadata provides information that helps with understanding and interpreting the meaning of legal provisions. Such metadata is important for the systematic analysis of legal requirements. [Objectives] Our work is motivated by two observations: (1) The existing requirements...

The article is devoted to the study of the specifics of the legal regulation of the use and development of artificial intelligence for the space area and the related issues of observation of fundamental human rights. Some approaches to the...

Purpose This paper aims to investigate the legal challenges arising from the increasing integration of artificial intelligence (AI) within the financial industry. It examines issues such as data privacy, cyber security, fraud and consumer protection, as well as ethical concerns...

Abstract The notion of “responsibility gap” with artificial intelligence (AI) was originally introduced in the philosophical debate to indicate the concern that “learning automata” may make more difficult or impossible to attribute moral culpability to persons for untoward events. Building...

1 Collectively striving to succeed Immersive Learning Benefit from close-knit residential education and experiential learning in the classroom and beyond. Integrated Research Working across institutions, Vanderbilt bridges disciplines to solve the great challenges of our time. Collaborative Discovery Collaborative culture...

Aim: The continuous growing influence of technologies based on artificial intelligence will continue to have an increasingly strong impact on various fields of society, which is evident in the generation of a great expectation in continuous evolution that revolutionises many...

The AI Legal Insight Analyzer (ALIA) is a smart web application designed to make legal document analysis faster, easier, and more accurate. By combining artificial intelligence (AI) with natural language processing (NLP), ALIA helps legal professionals, researchers, and students efficiently...

Foreword by Miriam Seifter, Robert Yablon & Bree Grossi Wilde; The Next Chapter in Health Care Federalism: Expanding Medicaid from the Ground Up by Michelle Wilde Anderson & Lina Volin; Local Government Standing as State Standing by Katharine Cooney &...

2026 Winter Mingle January 28th, 2026 at the Music City Center in Nashville, TNThis year’s Winter Mingle will take a slightly different approach, bringing together all VLS students for the event. It’s an excellent opportunity to connect with students and...

AbstractThe rapid advances in the development and rollout of artificial intelligence (AI) technologies over the past years have triggered a frenzy of regulatory initiatives at various levels of government and the private sector. This article describes and evaluates the emerging...

Why Study at Vanderbilt Law? Our personalized approach, customizable curriculum, and national reach help graduates find success wherever they go. Small by Design At Vanderbilt University Law School, we intentionally keep our student body small to enrich the learning experience....

Abstract Background Considering the disruptive potential of AI technology, its current and future impact in healthcare, as well as healthcare professionals’ lack of training in how to use it, the paper summarizes how to approach the challenges of AI from...

Abstract This article examines how Gulf Cooperation Council (GCC) states securitise artificial intelligence (AI) through discourses and infrastructures that fuse modernisation with regime resilience. Drawing on securitisation theory (Buzan et al., 1998; Balzacq, 2011) and critical security studies, it analyses...

Abstract Artificial intelligence (AI) promises major gains in productivity, safety and convenience through automation. Despite the associated euphoria, care needs to be taken to ensure that no immature, unsafe products enter the market, especially in high-risk areas. Artificial intelligence systems...

The integration of technology in education has transformed teaching and learning, making digital tools essential in the context of Industry 4.0. However, the rapid evolution of educational technology poses significant legal challenges that must be addressed for effective implementation. This...

Introduction The United States patent system is commonly justified by its provision of economic incentives for innovation.[1] But this justification comes with constant concern that the social benefits of innovation that the patent system stimulates might not outweigh the sum...

By Billy Clark. Full Text. Concerned by the public health threats posed by certain firearms, the Massachusetts legislature enacts a law to set safety standards for firearms in the Commonwealth. Firearm dealers across the State, including some of the leading...

Small school, big impact.

This paper explores the question of ethical governance for robotics and artificial intelligence (AI) systems. We outline a roadmap—which links a number of elements, including ethics, standards, regulation, responsible research and innovation, and public engagement—as a framework to guide ethical...

The implementation of artificial intelligence (AI) in work is increasingly common across industries and professions. This study explores professional discourse around perceptions and use of intelligent technologies in the legal industry. Drawing on institutional theory, we conducted 30 semi-structured interviews...

Abstract This article, written by Andrew Thatcher , explores Eversheds Sutherland’s approach to integrating generative AI knowledge tools, focusing on their evaluation, onboarding and the subscription management. Rather than debating the broader implications of AI in law, the paper provides...