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.

Taxing Robots

Taxing Robots
Author: Xavier Oberson
Publisher: Edward Elgar Publishing
Total Pages: 265
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.

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.

Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
Total Pages: 388
Release: 2021-02-26
Genre: Business & Economics
ISBN: 1513511777

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

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.

Robot-Proof, revised and updated edition

Robot-Proof, revised and updated edition
Author: Joseph E. Aoun
Publisher: MIT Press
Total Pages: 221
Release: 2024-10-15
Genre: Education
ISBN: 0262549859

A fresh look at a “robot-proof” education in the new age of generative AI. In 2017, Robot-Proof, the first edition, foresaw the advent of the AI economy and called for a new model of higher education designed to help human beings flourish alongside smart machines. That economy has arrived. Creative tasks that, seven years ago, seemed resistant to automation can now be performed with a simple prompt. As a result, we must now learn not only to be conversant with these technologies, but also to comprehend and deploy their outputs. In this revised and updated edition, Joseph Aoun rethinks the university’s mission for a world transformed by AI, advocating for the lifelong endeavor of a “robot-proof” education. Aoun puts forth a framework for a new curriculum, humanics, which integrates technological, data, and human literacies in an experiential setting, and he renews the call for universities to embrace lifelong learning through a social compact with government, employers, and learners themselves. Drawing on the latest developments and debates around generative AI, Robot-Proof is a blueprint for the university as a force for human reinvention in an era of technological change—an era in which we must constantly renegotiate the shifting boundaries between artificial intelligence and the capacities that remain uniquely human.

OECD Digital Education Outlook 2021 Pushing the Frontiers with Artificial Intelligence, Blockchain and Robots

OECD Digital Education Outlook 2021 Pushing the Frontiers with Artificial Intelligence, Blockchain and Robots
Author: OECD
Publisher: OECD Publishing
Total Pages: 252
Release: 2021-06-08
Genre:
ISBN: 9264904646

How might digital technology and notably smart technologies based on artificial intelligence (AI), learning analytics, robotics, and others transform education? This book explores such question. It focuses on how smart technologies currently change education in the classroom and the management of educational organisations and systems.

We, the Robots?

We, the Robots?
Author: Simon Chesterman
Publisher: Cambridge University Press
Total Pages: 311
Release: 2021-08-05
Genre: Business & Economics
ISBN: 1316517683

Explains how artificial intelligence is pushing the limits of the law and how we must respond.

Artificial Intelligence, Robots and the Law

Artificial Intelligence, Robots and the Law
Author: Michael Guihot
Publisher:
Total Pages: 381
Release: 2020
Genre: Artificial intelligence
ISBN: 9780409349467

An engaging exploration of legal and ethical issues arising from developments in AI and robotics.

Artificial Intelligence: Robot Law, Policy and Ethics

Artificial Intelligence: Robot Law, Policy and Ethics
Author: Nathalie Rébé
Publisher: BRILL
Total Pages: 262
Release: 2021-08-09
Genre: Law
ISBN: 9004458107

In Artificial Intelligence: Robot Law, Policy and Ethics, Dr. Nathalie Rébé discusses the legal and contemporary issues in relation to creating conscious robots. This book provides an in-depth analysis of the existing regulatory tools, as well as a new comprehensive framework for regulating Strong AI.