Taxing Artificial Intelligence

Taxing Artificial Intelligence
Author: Xavier Oberson
Publisher: Edward Elgar Publishing
Total Pages: 251
Release: 2024-03-14
Genre: Law
ISBN: 1035307553

Taxing Artificial Intelligence will be essential reading for scholars, policy makers and students across law and economics. It will also be invaluable for law and tax professionals seeking to understand the latest developments in AI, automation, and the future of work.

Taxing Robots

Taxing Robots
Author: Xavier Oberson
Publisher: Edward Elgar Publishing
Total Pages: 200
Release: 2019
Genre: Law
ISBN: 1788976525

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.

Robot Tax

Robot Tax
Author: Kadek Rama Maheswara Putra, S.H., M.Int.tax
Publisher: Nas Media Pustaka
Total Pages: 79
Release: 2022-04-08
Genre: Technology & Engineering
ISBN: 6233512409

Praise be to Allah SWT because of His almightiness, finally, this book can be published for the public. I completed this research paper in order to fulfill the assessment component of the Artificial Intelligence and the Law course when I was finishing my studies at Melbourne Law School, The University of Melbourne, Australia. The purpose of publishing this book is not an ambition in introducing and encouraging the creation of new types of taxes, but merely describing a situation about what we will face in the future and what strategies we need to prepare based on the findings of previous researchers and which one can be considered by the policymakers to be implemented in Indonesia. This book is certainly far from perfect, and any criticism and suggestions are highly expected for my future works.

Taxing Robots

Taxing Robots
Author: Xavier Oberson
Publisher:
Total Pages: 0
Release: 2019
Genre: Artificial intelligence
ISBN: 9781788976510

""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. Being the first work of its kind to explore the potential for taxing robots in detail, this book will be a unique resource for researchers in the fields of law and economics who have an interest in the impact of artificial intelligence. Lawyers and tax professionals can also benefit from Oberson's insights on what future models of taxation may look like and what the legal consequences may be"-- Page four of cover.

Tax and Robotics

Tax and Robotics
Author: Álvaro Falcón Pulido
Publisher: BRILL
Total Pages: 193
Release: 2023-12-18
Genre: Law
ISBN: 9004538518

We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.

Taxing Artificial Intelligence and Robots

Taxing Artificial Intelligence and Robots
Author: Vikram Chand
Publisher:
Total Pages: 0
Release: 2023
Genre:
ISBN:

In recent years, investments in technology have resulted in an exponential growth of AI/robots. It is argued that some of these innovations are able to outperform and replace humans in various types of jobs. Accordingly, concerns regarding government revenues have been raised, as AI/robots could trigger widespread unemployment with the result that less tax revenue will accrue to the government. This contribution, as a start, analyses whether or not this is truly a concern. In order to do so, the authors map the Industrial Revolution(s) that humankind has witnessed and then conduct a literature review of economic and demographic studies relevant to the debate. The economic studies indicate two different directions, that is, some argue that AI/robots (Industry 4.0) will increase human jobs whereas others argue that jobs could disappear. At the same time, the demographic perspective indicates that a purely economic employment-focused view of AI/robots is bound to lead to inconclusive results. Assuming that this is a probable concern, the authors summarize selected measures taken by governments as well as the various options that have been considered in academic literature to introduce taxes on AI/robots. Subsequently, the authors analyse the various "taxing" options from the perspective of commonly accepted tax policy principles applicable to electronic commerce (Ottawa Taxation Framework conditions). This analysis indicates that several proposals (e.g. proposals that treat AI/robots as independently taxable subjects or proposals that attribute income to owners of AI/robots) breach the principles of (i) neutrality; (ii) simplicity and certainty; (iii) efficiency; (iv) effectiveness and fairness; and (v) flexibility. Thus, such measures should not be pursued. The authors also conclude that, at this stage, targeted taxes on AI/robots should not be introduced, as this would also be contrary to the measures taken by governments globally to promote research and development (R&D) (input or output incentives). This contribution therefore suggests that governments need to be proactive rather than reactive in this area. This could be achieved by monitoring the impact of AI/robots on a regular basis, and if the trend indicates that jobs are disappearing or revenues are declining, then the article suggests that states raise funds from an earmarked education tax. The funds raised from this tax, among other objectives, should be used to finance and foster professional educational programmes to reskill workers, besides assisting and guiding them to transition into new roles. However, a national measure may not be sufficient to tackle the issue (issues) at stake, especially in light of the demographic perspective discussed in the contribution. Thus, considering some jurisdictions may not be in a position to implement or fully benefit from an education tax, the authors also discuss the possibility of implementing a global fiscal redistribution mechanism (multilateral solution) from developed (surrender jurisdictions) to developing countries (recipient jurisdictions). The latter, depending on its scope, could be in the form of a global education tax or more broadly a planetary tax.Full-text Paper.

The Reasonable Robot

The Reasonable Robot
Author: Ryan Abbott
Publisher: Cambridge University Press
Total Pages: 165
Release: 2020-06-25
Genre: Business & Economics
ISBN: 1108472125

Argues that treating people and artificial intelligence differently under the law results in unexpected and harmful outcomes for social welfare.

Taxing Artificial Intelligence and Robots : Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches

Taxing Artificial Intelligence and Robots : Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches
Author: V. Chand
Publisher:
Total Pages:
Release: 2020
Genre:
ISBN:

In recent years, investments in technology have resulted in an exponential growth of AI/robots. It is argued that some of these innovations are able to outperform and replace humans in various types of jobs. Accordingly, concerns regarding government revenues have been raised, as AI/robots could trigger widespread unemployment with the result that less tax revenue will accrue to the government. This contribution, as a start, analyses whether or not this is truly a concern. In order to do so, the authors map the Industrial Revolution(s) that humankind has witnessed and then conduct a literature review of economic and demographic studies relevant to the debate. The economic studies indicate two different directions, that is, some argue that AI/robots (Industry 4.0) will increase human jobs whereas others argue that jobs could disappear. At the same time, the demographic perspective indicates that a purely economic employment-focused view of AI/robots is bound to lead to inconclusive results. Assuming that this is a probable concern, the authors summarize selected measures taken by governments as well as the various options that have been considered in academic literature to introduce taxes on AI/robots. Subsequently, the authors analyse the various "taxing" options from the perspective of commonly accepted tax policy principles applicable to electronic commerce (Ottawa Taxation Framework conditions). This analysis indicates that several proposals (e.g. proposals that treat AI/robots as independently taxable subjects or proposals that attribute income to owners of AI/robots) breach the principles of (i) neutrality; (ii) simplicity and certainty; (iii) efficiency; (iv) effectiveness and fairness; and (v) flexibility. Thus, such measures should not be pursued. The authors also conclude that, at this stage, targeted taxes on AI/robots should not be introduced, as this would also be contrary to the measures taken by governments globally to promote research and development (R&D) (input or output incentives). This contribution therefore suggests that governments need to be proactive rather than reactive in this area. This could be achieved by monitoring the impact of AI/robots on a regular basis, and if the trend indicates that jobs are disappearing or revenues are declining, then the article suggests that states raise funds from an earmarked education tax. The funds raised from this tax, among other objectives, should be used to finance and foster professional educational programmes to reskill workers, besides assisting and guiding them to transition into new roles. However, a national measure may not be sufficient to tackle the issue (issues) at stake, especially in light of the demographic perspective discussed in the contribution. Thus, considering some jurisdictions may not be in a position to implement or fully benefit from an education tax, the authors also discuss the possibility of implementing a global fiscal redistribution mechanism (multilateral solution) from developed (surrender jurisdictions) to developing countries (recipient jurisdictions). The latter, depending on its scope, could be in the form of a global education tax or more broadly a planetary tax.

The Economics of Artificial Intelligence

The Economics of Artificial Intelligence
Author: Ajay Agrawal
Publisher: University of Chicago Press
Total Pages: 172
Release: 2024-03-05
Genre: Business & Economics
ISBN: 0226833127

A timely investigation of the potential economic effects, both realized and unrealized, of artificial intelligence within the United States healthcare system. In sweeping conversations about the impact of artificial intelligence on many sectors of the economy, healthcare has received relatively little attention. Yet it seems unlikely that an industry that represents nearly one-fifth of the economy could escape the efficiency and cost-driven disruptions of AI. The Economics of Artificial Intelligence: Health Care Challenges brings together contributions from health economists, physicians, philosophers, and scholars in law, public health, and machine learning to identify the primary barriers to entry of AI in the healthcare sector. Across original papers and in wide-ranging responses, the contributors analyze barriers of four types: incentives, management, data availability, and regulation. They also suggest that AI has the potential to improve outcomes and lower costs. Understanding both the benefits of and barriers to AI adoption is essential for designing policies that will affect the evolution of the healthcare system.

Tax the Rich!

Tax the Rich!
Author: Morris Pearl
Publisher: The New Press
Total Pages: 273
Release: 2021-04-13
Genre: Political Science
ISBN: 1620976641

A powerfully persuasive and thoroughly entertaining guide to the most effective way to un-rig the economy and fix inequality, from America's wealthiest “class traitors” The vast majority of Americans—71 percent—believe the economy is rigged in favor of the rich. Guess what? They’re right. How do you rig an economy? You start with the tax code. In Tax the Rich! former BlackRock executive Morris Pearl, the millionaire chair of the Patriotic Millionaires, and Erica Payne, the organization’s founder, take readers on an engaging and enlightening insider’s tour of the nation’s tax code, explaining exactly how “the rich”—and the politicians they control—manipulate the U.S. tax code to ensure the rich get richer, and everyone else is left holding the bag. Blunt and irreverent, Tax the Rich! unapologetically dismantles the “intellectual” justifications for a tax code that virtually guarantees destabilizing levels of inequality and consequent social unrest. Infographics, charts, cartoons, and lively characters including “the Werkhardts” and “the Slumps” make a complicated subject accessible (and, yes, sometimes even funny) and illuminate the practical reforms that can put America on the road to stability and shared prosperity before it’s too late. Never have the arguments in this book been more timely—or more important.