Hardback
Taxing Robots
Helping the Economy to Adapt to the Use of Artificial Intelligence
9781788976510 Edward Elgar Publishing
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.
More Information
Critical Acclaim
Contents
More Information
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.
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.
Critical Acclaim
‘This book provides a thoughtful examination of the potential impact of robots on the tax system and explores the possibility of robots becoming taxpayers.’
– Jinyan Li, Canadian Tax Journal
‘The book adopts a holistic approach to the topic of robots’ taxation and is ambitious in seeking to touch upon all of the main issues that the topic raises and will raise in the future. It contains a significant number of inputs and it consults all of the relevant literature. Although the solutions proposed are at a very early stage of development and mainly conceptual, the book fits perfectly in the current debate on this topic and, therefore, may be welcomed warmly by the entire international tax community as a good starting point for further elaborations.’
– Francesco Cannas, British Tax Review
‘Oberson's book is just the last, welcome addition to the narrative about the impact of taxation on the course of human – and, in this case, beyond – civilization, which is certainly worth reading. Overall, the reviewer doubts that, in the future, a robot – however “smart” it might be – could conceive such a passionate book on such an intriguing subject.’
– Giorgio Beretta, Intertax
‘Professor Xavier Oberson discusses one of the most pressing challenges facing our society: how taxation could help the economy to adapt to the increasing use of AI. Timely and thought-provoking, this readable contribution shows the direction in which nations would eventually meet their revenue needs in highly disruptive environments.’
– Yoshihiro Masui, University of Tokyo, Japan
– Jinyan Li, Canadian Tax Journal
‘The book adopts a holistic approach to the topic of robots’ taxation and is ambitious in seeking to touch upon all of the main issues that the topic raises and will raise in the future. It contains a significant number of inputs and it consults all of the relevant literature. Although the solutions proposed are at a very early stage of development and mainly conceptual, the book fits perfectly in the current debate on this topic and, therefore, may be welcomed warmly by the entire international tax community as a good starting point for further elaborations.’
– Francesco Cannas, British Tax Review
‘Oberson's book is just the last, welcome addition to the narrative about the impact of taxation on the course of human – and, in this case, beyond – civilization, which is certainly worth reading. Overall, the reviewer doubts that, in the future, a robot – however “smart” it might be – could conceive such a passionate book on such an intriguing subject.’
– Giorgio Beretta, Intertax
‘Professor Xavier Oberson discusses one of the most pressing challenges facing our society: how taxation could help the economy to adapt to the increasing use of AI. Timely and thought-provoking, this readable contribution shows the direction in which nations would eventually meet their revenue needs in highly disruptive environments.’
– Yoshihiro Masui, University of Tokyo, Japan
Contents
Contents: Foreword 1. General Introduction 2. The development of AI and robots 3. Definition of AI and robots 4. Robots as new legal persons 5. The case for a robot tax 6. Current income (profit) taxation of robots 7. Developments of the taxation of the digital economy and its impact on the taxation of robots 8. VAT on robots’ activities 9. The design of a robot tax 10. Robot taxes in an international perspective 11. Financing the disruption and automation costs (notably universal basic income) 12. General findings and conclusion, Index
