Rand兰德：2026年税码分析工具1.0-应用机器学习绘制税法（英文版）

A RAND team has built the Tax Code Analysis Tool (CAT), and its first release was in 2025. We built it on a graph database that links the text of Title 26 of the U.S. Code to the entities and concepts it covers.1 Title 26 specifies the income taxes for individuals and businesses and has more than 1,900 sections. This complexity makes it a natural target for modern text analysis methods, including large language models. CAT describes the relationship between different parts of the federal