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Machine-Readable Tax Law: Turning Legislation into Code Without Breaking Certainty, Fairness, or Due Process
February 13, 2026by Dr Dawkins Brown
Executive Summary Tax systems are being pushed—by digitisation, APIs, and real-time reporting—toward a new operating model: compliance embedded in software. But there is a fundamental constraint: software cannot reliably apply tax rules unless those rules are expressed in a way that is consistent, testable, and unambiguous. This is the promise—and the controversy—of machine-readable tax law:...
