Stephen Daly (King’s College London), Taxing Better: Using AI to Advance Democracy, available at SSRN (Dec. 17, 2025), https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5932436

Artificial Intelligence (AI) is a threat to democratic norms. Machine learning bots have been used by malign forces to disrupt democratic processes. The literature as a result is replete with warnings! The goal of this project is to turn the threat that AI poses on its head: to use AI to advance democratic norms. This is not about the efficiency benefits that AI will produce, often lauded in contradistinction to AI’s problems. There are very important values that can be fostered by AI. To improve democratic participation and render the tax system more legitimate in the UK, this report makes 5 recommendations for the use of AI in the tax system.