ChatGPT for writing and teaching about tax electrónico Alice Pirlot
By: Pirlot, Alice
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OP 2141/2024/10-4 Five years of digital services taxes in Europe | OP 2141/2024/10-5 30 years of the Economic European Area | OP 2141/2024/11 Intertax | OP 2141/2024/1-1 ChatGPT for writing and teaching about tax | OP 2141/2024/12 Intertax | OP 2141/2024/1-2 The first US tax treaty and its influence | OP 2141/2024/1-3 The case for an EU cap on interest on underpaid tax |
ChatGPT has become a part of common culture for morethan a year, and it now seems to be the right time to reflect on how it can function as a valuable resource for those who write and teach about tax. To that end, this editoria lincludes sentences that have been generated by ChatGPT.They are emphasized in italics, and their generation process is explained in the text or in footnotes. Note that, sinceChatGPT contains a stochastic element, it is usually notpossible to exactly reproduce the output shown here by
retyping the prompts into ChatGPT. The remainder of this editorial discusses three situations in which ChatGPT can assist tax law scholars. Experimenting with research ideas,editing papers, and teaching tax courses
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