Description
Drawing on key legal and economic principles, Xavier Oberson, who may be regarded as one of the pioneers 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.
About the Author
Xavier Oberson, Professor of Law, University of Geneva, Switzerland
Reviews
'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
Book Information
ISBN 9781035307548
Author Xavier Oberson
Format Hardback
Page Count 250
Imprint Edward Elgar Publishing Ltd
Publisher Edward Elgar Publishing Ltd
