Taxing Robots Helping the Economy to Adapt to the Use of Artificial Intelligence
Free Download Xavier Oberson, "Taxing Robots: Helping the Economy to Adapt to the Use of Artificial Intelligence"
English | ISBN: 1788976517 | 2019 | 200 pages | EPUB, PDF | 875 KB + 2 MB
The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues.
In accordance with guiding legal and economic principles, the book explores the various tax models that could be applied to both the use of robots, such as a usage or automation tax, and to robots directly. Numerous associated issues are discussed, such as the definition of robots for tax purposes, the difficulty of granting a tax capacity to robots, as well as the compatibility of robot taxes with international tax rules. The author concludes by putting forward a possible system for the taxation of robots, taking all of these issues into consideration.
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