A modern compiler for the French tax code

@article{Merigoux2021AMC,
  title={A modern compiler for the French tax code},
  author={Denis Merigoux and Rapha{\"e}l Monat and Jonathan Protzenko},
  journal={Proceedings of the 30th ACM SIGPLAN International Conference on Compiler Construction},
  year={2021}
}
In France, income tax is computed from taxpayers' individual returns, using an algorithm that is authored, designed and maintained by the French Public Finances Directorate (DGFiP). This algorithm relies on a legacy custom language and compiler originally designed in 1990, which unlike French wine, did not age well with time. Owing to the shortcomings of the input language and the technical limitations of the compiler, the algorithm is proving harder and harder to maintain, relying on ad-hoc… Expand
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