Edward Elgar Publishing
9 Dewey Court, Northampton, MA 01060-3815
9781788976510, $115.00, HC, 200pp, www.amazon.com
Synopsis: The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labor market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Professor Xavier Oberson (University of Geneva, Switzerland) proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues.
In accordance with guiding legal and economic principles, "Taxing Robots: Helping the Economy to Adapt to the Use of Artificial Intelligence" 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. Professor Oberson 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, "Taxing Robots: Helping the Economy to Adapt to the Use of Artificial...