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 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 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 Robot and Taxes written by Stefano Dorigo and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author examines the idea of imposing a tax on robots -- more specifically, a tax that would target the lost income tax, the reduction in social contributions, and other costs stemming from the loss of employment opportunities as a result of automation. He looks at different ways of structuring this tax and, in particular, considers how the tax might work within the Italian system.
Download or read book Should Robots Pay Taxes Tax Policy in the Age of Automation written by Ryan Abbott and published by . This book was released on 2018 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Existing technologies can already automate most work functions, and the cost of these technologies is decreasing at a time when human labor costs are increasing. This, combined with ongoing advances in computing, artificial intelligence, and robotics, has led experts to predict that automation will lead to significant job losses and worsening income inequality. Policy makers are actively debating how to deal with these problems, with most proposals focusing on investing in education to train workers in new job types, or investing in social benefits to distribute the gains of automation.The importance of tax policy has been neglected in this debate, which is unfortunate because such policies are critically important. The tax system incentivizes automation even in cases where it is not otherwise efficient. This is because the vast majority of tax revenues are now derived from labor income, so firms avoid taxes by eliminating employees. Also, when a machine replaces a person, the government loses a substantial amount of tax revenue-potentially hundreds of billions of dollars a year in the aggregate. All of this is the unintended result of a system designed to tax labor rather than capital. Such a system no longer works once the labor is capital. Robots are not good taxpayers.We argue that existing tax policies must be changed. The system should be at least "neutral" as between robot and human workers, and automation should not be allowed to reduce tax revenue. This could be achieved through some combination of disallowing corporate tax deductions for automated workers, creating an "automation tax" which mirrors existing unemployment schemes, granting offsetting tax preferences for human workers, levying a corporate self-employment tax, and increasing the corporate tax rate.
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 Rescue Robotics written by Satoshi Tadokoro and published by Springer Science & Business Media. This book was released on 2009-04-15 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rescue Robotics presents the most significant findings of the DDT Project on robots and systems for urban search and rescue. This project was launched by the Japanese government in 2002 with the aim of applying a wide variety of robotics technologies to find a solution to the problem of disaster response, especially urban search and rescue in large-scale earthquakes. From 2002 to 2007 more than 100 researchers took part in the DDT Project, coming from a wide spectrum of research and development to make up four research groups: Aerial Robot Systems MU (Mission Unit), Information Infrastructure System MU, In-Rubble Robot System MU, and On-Rubble Robot System MU. This book discusses their development and testing of various robotic systems and technologies such as serpentine robots, traced vehicles, intelligent human interface and data processing, as well as analysing and verifying the results of these experiments. Rescue Robotics will be of interest to researchers and students, but will also prove useful for emergency response personnel. It offers an insight into the state of the art of rescue robotics and its readers will benefit from a knowledge of the advanced technologies involved in this field.
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 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 Educational Robotics in the Context of the Maker Movement written by Michele Moro and published by Springer Nature. This book was released on 2019-12-24 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gathers papers presented at the International Conference “Educational Robotics in the Maker Era – EDUROBOTICS 2018”, held in Rome, Italy, on October 11, 2018. The respective chapters explore the connection between the Maker Movement on the one hand, and Educational Robotics, which mainly revolves around the constructivist and constructionist pedagogy, on the other. They cover a broad range of topics relevant for teacher education and for designing activities for children and youth, with an emphasis on using modern low-cost technologies (including block-based programming environments, Do-It-Yourself electronics, 3D printed artifacts, intelligent distributed systems, IoT technology and gamification) in formal and informal education settings. The twenty contributions collected here will introduce researchers and practitioners to the latest advances in educational robotics, with a focus on science, technology, engineering, arts and mathematics (STEAM) education. Teachers and educators at all levels will find valuable insights and inspirations into how educational robotics can promote technological interest and 21st century skills – e.g. creativity, critical thinking, teamwork, and problem-solving – with a special emphasis on new making technologies.
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 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 Annals of Scientific Society for Assembly Handling and Industrial Robotics written by Thorsten Schüppstuhl and published by Springer Nature. This book was released on 2020-08-21 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Open Access proceedings present a good overview of the current research landscape of industrial robots. The objective of MHI Colloquium is a successful networking at academic and management level. Thereby the colloquium is focussing on a high level academic exchange to distribute the obtained research results, determine synergetic effects and trends, connect the actors personally and in conclusion strengthen the research field as well as the MHI community. Additionally there is the possibility to become acquainted with the organizing institute. Primary audience are members of the scientific association for assembly, handling and industrial robots (WG MHI).
Download or read book Rewarding work written by Edmund S Phelps and published by Harvard University Press. This book was released on 2009-07 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 1970s a gulf has opened between the pay of low-paid workers and the pay of the middle class. No longer able to earn a decent wage in respectable work, many have left the labor force, and the job attachment of those remaining has weakened. For Edmund Phelps, this is a failure of political economy whose widespread effects are undermining the free-enterprise system. His solution is a graduated schedule of tax subsidies to enterprises for every low-wage worker they employ. As firms hire more of these workers, the labor market would tighten, driving up their pay levels as well as their employment.
Download or read book Robotics in Plastic and Reconstructive Surgery written by Jesse C. Selber and published by Springer Nature. This book was released on 2021-07-30 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the current state of robotics in plastic and reconstructive surgery. It examines existing clinical applications, emerging and future applications and evolving technological platforms. Concise yet comprehensive, this book is organized into four sections. It begins with an introduction to robotic microsurgical training and robotic skills assessment, including crowd-sourced evaluation in surgery. Section two explores a variety of robotic clinical application, including robotic breast reconstruction, robotic mastectomy, robotic cleft palate surgery and robotic microsurgery in a urologic private practice. Following this, section three addresses the opportunities and challenges an interested surgeon might face when considering incorporating this technology into their practice. To close, the final section discusses new microsurgical robotic platforms and the potential directions this technology may take in the future. Supplemented with high quality videos and images, Robotics in Plastic and Reconstructive Surgery is an invaluable resource for both plastic surgeons and multi-specialty micro-surgeons.
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:
