Will Robots Agree to Pay Taxes? Further Tax Implications of Advanced AI

Abstract

Will Robots Agree to Pay Taxes? Tax Ideology meets Advanced AI Brett N. Bogenschneider, PhD, JD, LLM Assistant Prof. Accounting & Taxation* Introduction a. Should robots pay taxes? Or, Will robots agree to pay taxes? b. Positing advanced AIs will engage in tax structuring (manipulation of the tax base) *Explanation of preference for income tax systems due to automatic efficiency gains therefrom c. Positing “tax actualing” by advanced AIs will supplant current methods of economic modeling