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Designing Alternative Inequality Measure Using European Association of Tax Law Professors (EATLP) 2024 Inequality Congress Country Reports and AI

Abstract:
This study presents a novel method for approximating inequality by converting expert qualitative data from 32 European Association of Tax Law Professors (EATLP) country reports into quantitative indicators with the help of large language models (LLMs). Nine sub-indicators—covering aspects such as economic rights, judicial en forcement, tax policy, and anti-discrimination—are aggregated to build an overall indicator.

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