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Daniel Kang

As seen in: Medium, arXiv, Substack, The Straits Times, Towards Data Science, The Student Room, The CPA Journal, The Stute

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Articles

The Scope of Personal Liability for Trust Fund Tax in the State of New York

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By Michael Sardar, Daniel Kang
| The CPA Journal Verified
January/February 2026, Featured, Columns, Taxation | A trust fund tax is a tax that is collected and accounted for by a third party, usually a business, which is then responsible for remitting the collected amounts to the appropriate taxing authority.
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Horseless Carriage Era for AI in Higher Education - An Oxford Policy Grad’s Perspective

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By Daniel Kang
| thefuse.co.za
Three Big Questions for Educators This is an extended version of a piece I wrote for ’s Blavatnik School of Government as a policy graduate. Press enter or click to view image in full size Source: ChatGPT Reliance on LLMs leading to erosion of critical thinking skills. That’s the hottest hypothesis — very early results — from MIT.
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AI Agent Benchmarks are Broken

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By Daniel Kang
| Substack
Benchmarks are foundational to evaluating the strengths and limitations of AI systems, guiding both research and industry development. As AI agents move from research demos to mission-criticalapplications, researchers and practitioners are building benchmarks to evaluate their capabilities and limitations.
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See all 14 licensed articles (17 Total)