Download or read book Taxing Robots written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on 2019 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Robot Tax written by Kadek Rama Maheswara Putra, S.H., M.Int.tax and published by Nas Media Pustaka. This book was released on 2022-04-08 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise be to Allah SWT because of His almightiness, finally, this book can be published for the public. I completed this research paper in order to fulfill the assessment component of the Artificial Intelligence and the Law course when I was finishing my studies at Melbourne Law School, The University of Melbourne, Australia. The purpose of publishing this book is not an ambition in introducing and encouraging the creation of new types of taxes, but merely describing a situation about what we will face in the future and what strategies we need to prepare based on the findings of previous researchers and which one can be considered by the policymakers to be implemented in Indonesia. This book is certainly far from perfect, and any criticism and suggestions are highly expected for my future works.
Download or read book Taxing Robots written by Xavier Oberson and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: ""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.
Download or read book Tax and Robotics written by Álvaro Falcón Pulido and published by BRILL. This book was released on 2023-12-18 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Robot Taxation written by Christina Dimitropoulou and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Reasonable Robot written by Ryan Abbott and published by Cambridge University Press. This book was released on 2020-06-25 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argues that treating people and artificial intelligence differently under the law results in unexpected and harmful outcomes for social welfare.
Download or read book Digitalisation and the Future of National Tax Systems written by Joachim Englisch and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is generally assumed that already in the next decade, the use of labour-saving robots with implemented artificial intelligence will lead to a dramatic transition of the workforce in almost all sectors of production and services. The ensuing loss of jobs that have traditionally been performed by a human employees is likely to result at least temporarily in reduced wage tax and payroll tax revenues, increasing income inequality and a disruption of the labour market. Against this backdrop, the idea of taxing the use of robots that replace human workforce, or even taxing the robots themselves, has emerged in politics and scholarly writings. Several justifications have been brought forward by its proponents: the robot tax has been regarded, respectively, as a corollary to a soon-to-be-expected concession of civil law personhood to robots, as a tax on imputed income earned by means of the robot, as an equalisation levy to restore the level playing field regarding the taxation of robots and of human workers, as an instrument for economically efficient wage compression between winners and losers of automation among the human workforce, or as a corrective tax to slow down the disruption of the labour market.This paper argues that upon a closer look, the case for taxing robots or their use is relatively weak, though, except when specific conditions are met. There is currently no compelling argument to make robots themselves taxable persons, neither for the purposes of income taxation nor for the purposes of indirect taxes on consumption expenditure. Moreover, significant objections can also be raised regarding suggestions to tax the use of robots. Some of the concepts advanced in literature rely on presumptions that are either conceptually flawed or lack credible empirical support. Other proposals have their merits, but when weighing in on their potential benefits, policymakers will also have to take into account that any tax on robots is liable to result in distortions, complexities, and reduced growth. Besides, proponents of a robot tax tend to underestimate how capital mobility and international tax competition could easily undermine the respective objective of such a tax. As a Pigouvian tax, a robot tax will therefore likely have a very limited field of reasonable application. Regarding income redistribution and revenue raising objectives, the taxation of robots should only be considered as a measure of last resort, and in any event a provisional one. Where politically feasible, priority should instead be given to intensified efforts to tax the return on capital investments and on profits in general, including an adequate taxation of ultimate shareholders. In any event, increasing automation should have implications for the international allocation of taxing rights.
Download or read book Taxing Artificial Intelligence written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on 2024-03-14 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Do Robots Dream of Paying Taxes written by Rebecca Christie and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Robot taxes embody the more futuristic challenges of managing automation and legacy workers. As machines and artificial intelligence take on more roles that used to be performed by humans, policymakers and technologists are assessing the costs this transition imposes and what parts of society will pay them. A robot tax on companies that replace employees with automated systems is easy to dismiss in its most simplistic forms but should be considered in the context of managing the next industrial revolution. A robot tax is a political construction, a way to shape democratic debate around technological shifts and societal needs. It is a construct of the public debate, and as such can contribute to broader discussions about how to make sure profitable companies pay their way in the economy. The political capital of 'replacement robot' imagery may be useful in designing a tax framework for legacy firms making the most of new economic opportunities. It is best to consider a 'robot tax' as a rallying concept for targeted levies. These policies should target finance and other data-driven sectors as well as traditional manufacturing and mining automation. Policymakers should consider overall employment, specific job losses and how to assess firms that make layoffs in specific areas of their workforces. This last will be especially difficult in cases where total headcount rises, even though some generations of employees may be put out of work. Tax policy can compensate for distortions due to shifts from human-driven to capital-intensive production in specific sectors. On the revenue side, there should be appropriate expectations of what a tech tax can raise and over what period, on the scale of targeted retirement assistance or retraining programmes with measurable outcomes, not long-running cash cows. Smaller and more innovative firms should not be asked to contribute disproportionately, particularly in legacy markets that are hard to break into, and they should be eligible for waivers and exemptions. Policymakers should stress that asking producers to help pay the costs of societal change is not immediately equivalent to stifling innovation, and they should make every effort to design policies in ways that protect against this type of side effect. Finally, any new tax on employers needs to fit with broader discussions of the corporate fair share, and with taxing the most profitable parts of the economy instead of relying on workers and consumers to foot society's bills.
Download or read book Should Robots be Taxed written by Joao Pedro Teodoro Guerreiro and published by . This book was released on 2017 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: We use a model of automation to show that with the current U.S. tax system, a fall in automation costs could lead to a massive rise in income inequality. This inequality can be reduced by raising marginal income tax rates and taxing robots. But this solution yields mediocre outcomes both in terms of efficiency and inequality. A Mirrleesian optimal income tax achieves better outcomes, but is difficult to implement. A practical compromise is to amend the tax system to include a lump-sum rebate. With this rebate in place, it is optimal to tax robots only when there is partial automation.
Download or read book The Future of Work written by Darrell M. West and published by Brookings Institution Press. This book was released on 2018-05-15 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: Looking for ways to handle the transition to a digital economy Robots, artificial intelligence, and driverless cars are no longer things of the distant future. They are with us today and will become increasingly common in coming years, along with virtual reality and digital personal assistants. As these tools advance deeper into everyday use, they raise the question—how will they transform society, the economy, and politics? If companies need fewer workers due to automation and robotics, what happens to those who once held those jobs and don't have the skills for new jobs? And since many social benefits are delivered through jobs, how are people outside the workforce for a lengthy period of time going to earn a living and get health care and social benefits? Looking past today's headlines, political scientist and cultural observer Darrell M. West argues that society needs to rethink the concept of jobs, reconfigure the social contract, move toward a system of lifetime learning, and develop a new kind of politics that can deal with economic dislocations. With the U.S. governance system in shambles because of political polarization and hyper-partisanship, dealing creatively with the transition to a fully digital economy will vex political leaders and complicate the adoption of remedies that could ease the transition pain. It is imperative that we make major adjustments in how we think about work and the social contract in order to prevent society from spiraling out of control. This book presents a number of proposals to help people deal with the transition from an industrial to a digital economy. We must broaden the concept of employment to include volunteering and parenting and pay greater attention to the opportunities for leisure time. New forms of identity will be possible when the "job" no longer defines people's sense of personal meaning, and they engage in a broader range of activities. Workers will need help throughout their lifetimes to acquire new skills and develop new job capabilities. Political reforms will be necessary to reduce polarization and restore civility so there can be open and healthy debate about where responsibility lies for economic well-being. This book is an important contribution to a discussion about tomorrow—one that needs to take place today.
Download or read book Robot Proof written by Joseph E. Aoun and published by MIT Press. This book was released on 2018-08-14 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: How to educate the next generation of college students to invent, to create, and to discover—filling needs that even the most sophisticated robot cannot. Driverless cars are hitting the road, powered by artificial intelligence. Robots can climb stairs, open doors, win Jeopardy, analyze stocks, work in factories, find parking spaces, advise oncologists. In the past, automation was considered a threat to low-skilled labor. Now, many high-skilled functions, including interpreting medical images, doing legal research, and analyzing data, are within the skill sets of machines. How can higher education prepare students for their professional lives when professions themselves are disappearing? In Robot-Proof, Northeastern University president Joseph Aoun proposes a way to educate the next generation of college students to invent, to create, and to discover—to fill needs in society that even the most sophisticated artificial intelligence agent cannot. A “robot-proof” education, Aoun argues, is not concerned solely with topping up students' minds with high-octane facts. Rather, it calibrates them with a creative mindset and the mental elasticity to invent, discover, or create something valuable to society—a scientific proof, a hip-hop recording, a web comic, a cure for cancer. Aoun lays out the framework for a new discipline, humanics, which builds on our innate strengths and prepares students to compete in a labor market in which smart machines work alongside human professionals. The new literacies of Aoun's humanics are data literacy, technological literacy, and human literacy. Students will need data literacy to manage the flow of big data, and technological literacy to know how their machines work, but human literacy—the humanities, communication, and design—to function as a human being. Life-long learning opportunities will support their ability to adapt to change. The only certainty about the future is change. Higher education based on the new literacies of humanics can equip students for living and working through change.
Download or read book Technological Unemployment Basic Income and Well being written by Fabio D'Orlando and published by Taylor & Francis. This book was released on 2023-08-25 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main novelty of the Fourth Industrial Revolution is the entry of robots and Artificial Intelligence into the production process. This phenomenon could potentially generate high levels of unemployment, or even full unemployment, and therefore calls for innovative public policies. This book adopts an agnostic position on the size of the future impact of technological progress on employment but proposes a thought experiment built on a full unemployment scenario, which focuses on the consequences that these policies might have for people’s well-being, with particular reference to the provision of a universal Basic Income (UBI). Relying on some of the principles and models of Behavioral and Happiness Economics, it is argued that implementing a UBI that does not change over time may increase well-being inequality. A policy mix that combines a rising basic income with other measures is therefore recommended. This book marks a significant contribution to the literature on economic policy, labor economics, the economics of well-being and happiness, and behavioral economics.
Download or read book Taxation of Big Data written by Xavier Oberson and published by Springer Nature. This book was released on 2023-12-02 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has the merit of being the first book analysing different aspects of data taxation from a wide perspective encompassing not only tax law but also other significant issues related to data, such as data protection and economic inefficiencies. The main aim is to provide data-specific solutions to data-driven problems. In the midst of a number of critical issues and a great deal of uncertainty currently reigning in the field, the authors attempt to put forward easy-to-implement and efficient proposals on the basis of an interdisciplinary analysis. The core idea of this book consists of segregating the utilisation of data into four different yet interdependent steps and constructing the tax law analysis on top of these four corner stones. Step one, occurring in the generation and collection phases of the data’s life cycle, comprises ‘the digital barter’ and other collection of data. Step two, taking place during the processing and analytics phases of the data’s life cycle, consists of microwork. Step three, situated in the storage, processing, analytics and use phases of the data’s life cycle, encompasses aggregation and internal use of data. Step four, materialising during the distribution and use phases of the data’s life cycle, covers sale of data, transfer of data and granting the right to use a database. The main issues occurring in each of the four steps are analysed separately, and yet interdependently, with an emphasis on international tax law. The book also comprises a VAT analysis; suggestion of a new type of tax, namely «data collection tax»; and a brief opinion on a potential future «robo-data tax». The subjects explored in this book are of interest for researchers, lawyers as well as tax administrations. Albeit being an academic publication, the developments made in this contribution are also relevant for the general public. After all, data, the youngest intangible, constitute the raw material of the fourth industrial revolution; and their use and taxation affect each and every citizen!
Download or read book Research Handbook on International Taxation written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2020-12-25 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Current Debates in Public Finance Public Administration written by Sevda Mutlu Akar and published by IJOPEC. This book was released on with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses selected current issues in the field of public finance and public administration. These current issues include budget right, global public goods, financial reporting, control of the activities, robot tax, arms trade, tax expenditures and mandatory private pension system, public and private partnerships, fiscal space, ethics, governance, urban safety and metropolitan municipality. For this reason, the book is capable of appealing to everyone interested in these fields. It will also contribute to researchers who want to improve themselves in public finance and public administration.
Download or read book I Robot written by Roberta F. Mann and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a 2017 interview, Microsoft founder Bill Gates recommended taxing robots to slow the pace of automation. Funds raised could be used to retrain and financially support displaced workers. Up to 47 percent of U.S. jobs are at risk by advancements in artificial intelligence. Low-wage workers currently hold a majority of those at-risk jobs. Increased automation is likely to exacerbate income inequality. While employment changes due to automation are not new, advances in artificial intelligence threaten many more jobs much more quickly than historic automation did. Accelerated automation presents two problems: a revenue problem and a human problem. The revenue problem exists because the tax system is designed to tax labor more heavily, as labor is less likely to be able to avoid taxation. Capital investment, on the other hand, is taxed more lightly because capital is mobile and can escape taxation. When capital becomes labor, as in automation, the bottom falls out of the system. The human problem is first that most people need income from working to survive. Some scholars have advocated for a governmentally provided universal basic income (UBI). Taxing robots could in theory provide revenue for a UBI, although any source of revenue would work just as well. While this would solve the survival problem, humans need more than basic survival. In his classic work, psychologist Abraham Maslow put survival at the bottom of his hierarchy of needs. Work satisfies the higher order needs of social identity and self-esteem. The Tax Cuts and Jobs Act (TCJA), enacted in December 2017, significantly cut the U.S. corporate tax rate, from 35 percent to 21 percent. In addition, TCJA increased tax benefits for purchasing equipment (which would include automation), significantly enhancing bonus depreciation. The new tax legislation continued and deepened the existing tax bias towards automation. This article explores policy options for solving the revenue problem and the "jobs" problem, including a discussion and critique of UBI proposals and recommendations for other policy options, such as an enhanced earned income tax credit, incentives for employers, and reviving an idea from the Great Depression, the Civilian Conservation Corps.
