OTHER
Robot Taxes: The Rise of a New Taxpayer
Xavier Oberson
- Year
- 2021
- Citations
- 5
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
TaxpayerSafeguardRobotContext (archaeology)PhenomenonRelation (database)BusinessComputer scienceLaw and economicsEconomics
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