Robot Taxes : The Rise of a New Taxpayer

Scientific article

English

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.

Keywords

Affiliation entities

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.

Article (Published version)

Identifiers

Journal ISSN1819-5490

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