Hardback
Taxing Artificial Intelligence
2nd edition
9781035307548 Edward Elgar Publishing
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.
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Critical Acclaim
Contents
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In this insightful book, a fully updated edition of the author’s Taxing Robots, Xavier Oberson explores taxing Artificial Intelligence (AI) as a potential response to rising workplace disruption and inequality as the use of AI across the economy continues to grow.
Drawing on key legal and economic principles, Xavier Oberson, who may be regarded as a pioneer of the idea of taxing robots, examines diverse tax models that could be applied to either the use of AI, such as a usage or automation tax, or to AI systems directly, and presents a novel argument in favour of taxing AI. Oberson highlights critical issues including definitions of AI and robots, the complexity of granting a tax capacity to AI, and the compatibility of AI taxes with international tax rules. In particular, this cutting-edge new edition analyses how VAT can be applied to enterprises using AI and autonomous AI systems, and reflects on the legal and technological limits facing lawmakers.
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.
Drawing on key legal and economic principles, Xavier Oberson, who may be regarded as a pioneer of the idea of taxing robots, examines diverse tax models that could be applied to either the use of AI, such as a usage or automation tax, or to AI systems directly, and presents a novel argument in favour of taxing AI. Oberson highlights critical issues including definitions of AI and robots, the complexity of granting a tax capacity to AI, and the compatibility of AI taxes with international tax rules. In particular, this cutting-edge new edition analyses how VAT can be applied to enterprises using AI and autonomous AI systems, and reflects on the legal and technological limits facing lawmakers.
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.
Critical Acclaim
‘Oberson''s book is an incredible tour de force. He ventures boldly into the new field of AI and develops a truly revolutionary tax proposal. This book is a must read for anyone interested in a technology that promises to revolutionize our world in the next decade.’
– Reuven S. Avi-Yonah, University of Michigan, US
– Reuven S. Avi-Yonah, University of Michigan, US
Contents
Contents:
Preface
1 General introduction to Taxing Artificial Intelligence
2 The development of artificial intelligence and robots
3 Definition of artificial intelligence and robots
4 Artificial intelligence as a new legal or taxable person
5 The case for a tax on artificial intelligence
6 Current income (profit) taxation of artificial intelligence
7 Development of the taxation of the digital economy and its
impact on the taxation of artificial intelligence
8 VAT on the activities of artificial intelligence
9 The design of a tax on artificial intelligence
10 Taxing artificial intelligence from an international perspective
11 Financing the disruption and automation costs (notably
universal basic income)
12 Main findings and final recommendation
Bibliography
Index
Preface
1 General introduction to Taxing Artificial Intelligence
2 The development of artificial intelligence and robots
3 Definition of artificial intelligence and robots
4 Artificial intelligence as a new legal or taxable person
5 The case for a tax on artificial intelligence
6 Current income (profit) taxation of artificial intelligence
7 Development of the taxation of the digital economy and its
impact on the taxation of artificial intelligence
8 VAT on the activities of artificial intelligence
9 The design of a tax on artificial intelligence
10 Taxing artificial intelligence from an international perspective
11 Financing the disruption and automation costs (notably
universal basic income)
12 Main findings and final recommendation
Bibliography
Index
