In linguistics, there are two main perspectives on negation: a semantic and a pragmatic view. So far, research in NLP on negation has almost exclusively adhered to the semantic view. In this article, we adopt the pragmatic paradigm to conduct a study of negation understanding focusing on transformer-based PLMs. Our results differ from previous, semantics-based studies and therefore help to contribute a more comprehensive – and, given the results, much more optimistic – picture of the PLMs’ negation understanding.

In this article, we explore the potential and challenges of applying transformer-based pre-trained language models (PLMs) and statistical methods to a particularly challenging, yet highly important and largely uncharted domain: normative discussions in tax law research. On our conviction, the role of NLP in this essentially contested territory is to make explicit implicit normative assumptions, and to foster debates across ideological divides. To this goal, we propose the first steps towards a method that automatically labels normative statements in tax law research, and that suggests the normative background of these statements. Our results are encouraging, but it is clear that there is still room for improvement.