statutory_reasoning_assessment

Given a statute and a set of facts, determine how much tax an individual owes.

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Source: https://nlp.jhu.edu/law/

License: MIT

Size (samples): 100

Legal reasoning type: Interpretation

Task type: Binary classification

Task description

The StAtutory Reasoning Assessment (SARA) dataset tests the ability to reason about summaries of facts and statutes, in the context of US federal tax law. SARA contains a set of statutes, and summaries of facts (cases) paired with a numerical question. These questions asks how much tax one of the protagonists in the case owes.

Task construction

For information on task construction, see the original paper. This task is built off of the second version of the dataset.

Note: The original dataset contains both entailment prompts, and numerical questions which require computing the amount of tax owed. This task contains just the numerical questions, and the sara_entailment task contains the entailment prompts.

Citation information

If you use this dataset, we ask that you also cite to the source of the data as well.

@article{holzenberger2021factoring,
  title={Factoring statutory reasoning as language understanding challenges},
  author={Holzenberger, Nils and Van Durme, Benjamin},
  journal={arXiv preprint arXiv:2105.07903},
  year={2021}
}