en
Scientific article
English

Robot Taxes : The Rise of a New Taxpayer

ContributorsOberson, Xavier
Published inBulletin for international taxation, vol. 75, no. 8, p. 370-381
Publication date2021
Abstract

The author considers various issues that arise in relation to the taxation of the emerging phenomenon of artificial intelligence, or AI, and robots. In this context, the author suggests solutions to these problems. Eventually, taxing robots as such could also be justified to safeguard the integrity of the tax system.

eng
Keywords
  • Artificial intelligence taxation
  • AI taxation
  • Robots taxation
  • Taxation
  • Robot taxes
Citation (ISO format)
OBERSON, Xavier. Robot Taxes : The Rise of a New Taxpayer. In: Bulletin for international taxation, 2021, vol. 75, n° 8, p. 370–381.
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Article (Published version)
accessLevelPrivate
Identifiers
  • PID : unige:167676
ISSN of the journal1819-5490
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