It is known that alignment tax affects smaller models but in larger models (>~100B parameters) the "tax" starts to become negative at least when trained in RLHF

It is known that alignment tax affects smaller models but in larger models (>~100B parameters) the "tax" starts to become negative at least when trained in RLHF: https://arxiv.org/pdf/2204.05862.pdf https://arxiv.org/pdf/2204.05862.pdf The largest Llama2 model has 70B parameters. They ran the experiment with 7B Llama2.