Research Catalog

Taxing robots : helping the economy to adapt to the use of artificial intelligence

Title: Taxing robots : helping the economy to adapt to the use of artificial intelligence / Xavier Oberson, Professor, University of Geneva, Switzerland.
Author: Oberson, Xavier
Publication: Cheltenham, UK ; Northampton, MA : Edward Elgar Publishing, [2019]

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Status	Format	Access	Call Number	Item Location
Request for On-site Use Request Scan How do I pick up this item and when will it be ready?	Book/Text	Use in library	K4487.C65 O24 2019	Off-site

Details

Description

xii, 187 pages; 25 cm

Summary

""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.

Subject

Bibliography (note)

Includes bibliographical references (pages 176-183) and index.

Contents

The development of AI and robots -- Definition of AI and robots -- Robots as new legal persons -- The case for a robot tax -- Current income (profit) taxation of robots -- Developments of the taxation of the digital economy and its impact on the taxation of robots -- VAT on robots' activities -- The design of a robot tax -- Robot taxes in an international perspective -- Financing the disruption and automation costs (notably universal basic income) -- General findings and conclusion.

ISBN

9781788976510
1788976517
9781788976527 (canceled/invalid)

LCCN

2019930624

OCLC

on1079410396
1079410396
SCSB-9454401

Owning Institutions

Princeton University Library