Taxing Robots
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Taxing Robots
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Author : Xavier Oberson
language : en
Publisher: Edward Elgar Publishing
Release Date : 2019
Taxing Robots written by Xavier Oberson and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Law categories.
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.
Taxing Robots
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Author : Xavier Oberson
language : en
Publisher:
Release Date : 2019
Taxing Robots written by Xavier Oberson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Artificial intelligence categories.
""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 Artificial Intelligence
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Author : Xavier Oberson
language : en
Publisher: Edward Elgar Publishing
Release Date : 2024-03-14
Taxing Artificial Intelligence written by Xavier Oberson and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-14 with Law categories.
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.
Tax And Robotics
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Author : Álvaro Falcón Pulido
language : en
Publisher: BRILL
Release Date : 2023-12-18
Tax And Robotics written by Álvaro Falcón Pulido and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-18 with Law categories.
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.
Coordination And Cooperation
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Author : Brigitte Alepin
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-11-25
Coordination And Cooperation written by Brigitte Alepin and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-25 with Law categories.
Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
The Reasonable Robot
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Author : Ryan Abbott
language : en
Publisher: Cambridge University Press
Release Date : 2020-06-25
The Reasonable Robot written by Ryan Abbott and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-25 with Business & Economics categories.
Argues that treating people and artificial intelligence differently under the law results in unexpected and harmful outcomes for social welfare.
The Oxford Handbook Of International Tax Law
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Author : Florian Haase
language : en
Publisher: Oxford University Press
Release Date : 2023-09-22
The Oxford Handbook Of International Tax Law written by Florian Haase and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-22 with Law categories.
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Interactive Robotics Legal Ethical Social And Economic Aspects
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Author : María Amparo Grau Ruiz
language : en
Publisher: Springer Nature
Release Date : 2022-05-03
Interactive Robotics Legal Ethical Social And Economic Aspects written by María Amparo Grau Ruiz and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-03 with Technology & Engineering categories.
This book reports on cutting-edge legal, ethical, social and economic issues relating to robotics and automation, human-machine interaction and artificial intelligence, in different application areas. It discusses important problems such as robotic taxation, social inequality, protection of neuro-human and children rights, among others. It describes current advances and challenges in robotic regulation and governance, as well as findings relating to sustainability of robotic industries, thus filling an important gap in the robotic and AI literature. Chapters consists of revised and extended contributions to the workshop session “Debate on legal, ethical & socio-economic aspects of interactive robotics” of INBOTS 2021, held virtually on May 18-20, 2021.
Research Handbook On International Taxation
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Author : Yariv Brauner
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-12-25
Research Handbook On International Taxation written by Yariv Brauner and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-25 with Law categories.
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
For The Benefit Of All Fiscal Policies And Equity Efficiency Trade Offs In The Age Of Automation
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Author : Mr. Andrew Berg
language : en
Publisher: International Monetary Fund
Release Date : 2021-07-16
For The Benefit Of All Fiscal Policies And Equity Efficiency Trade Offs In The Age Of Automation written by Mr. Andrew Berg and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-16 with Business & Economics categories.
Many studies predict massive job losses and real wage decline as a result of the ongoing widespread automation of production, a trend that may be further aggravated by the COVID-19 crisis. Yet automation is also expected to raise productivity and output. How can we share the gains from automation more widely, for the benefit of all? And what are the attendant equity-efficiency trade-offs? We analyze this issue by considering the effects of fiscal policies that seek to redistribute the gains from automation and address income inequality. We use a dynamic general equilibrium model with monopolistic competition, including a novel specification linking corporate power to automation. While fiscal policy cannot eliminate the classic equity-efficiency trade-offs, it can help improve them, reducing inequality at small or no loss of output. This is particularly so when policy takes advantage of novel, less distortive transmission channels of fiscal policy created by the empirically observed link between corporate market power and automation.