FWIW you can do a better job with the JSON structure than in the article:

    {"GreaterOf": [
        {"Value": [0, "Dollar"]},
        {"Subtract": [
            {"Dependency": ["/totalTentativeTax"]},
            {"Dependency": ["/totalNonRefundableCredits"]}
        ]}
    ]}

Basically, a node is an object with one entry, whose key is the type and whose value is an array. It's a rather S-expressiony approach. if you really don't like using arrays for all the contents, you could always use more normal values at the leaves:

    {"GreaterOf": [
        {"Value": {"value": 0, "kind": "Dollar"}},
        {"Subtract": {
            "minuend": {"Dependency": "/totalTentativeTax"},
            "subtrahend": {"Dependency": "/totalNonRefundableCredits"}
        }}
    ]}

It has the nice property that you're always guaranteed to see the type before any of the contents, even if object keys get reordered, so you can do streaming decoding without having to buffer arbitrary amounts of JSON. Probably not important when parsing a tax code, but can be useful for big datasets.