Bret N. Bogenschneider

Papers

Total Citations

123

H-Index

About

Bret N. Bogenschneider is a legal scholar and tax policy expert whose work sits at the provocative intersection of taxation, automation, and artificial intelligence. Holding advanced degrees including a PhD, JD, and LLM, Bogenschneider has carved out a distinctive niche by asking questions few legal scholars had previously considered: how should tax systems respond to the rise of intelligent machines and automated labor? His landmark 2017 paper, "Should Robots Pay Taxes? Tax Policy in the Age of Automation," has accumulated 121 citations, establishing him as a pioneering voice in the emerging field of AI taxation and signaling the growing urgency of these questions among policymakers and academics alike. Building on this foundation, his 2020 follow-up work pushes the inquiry further, exploring whether sufficiently advanced artificial intelligences might themselves engage in tax structuring and avoidance behaviors — a bold theoretical provocation that bridges tax law with AI ethics and autonomy. As an Assistant Professor of Accounting and Taxation, Bogenschneider brings both doctrinal rigor and imaginative foresight to debates that will only grow more consequential as automation continues reshaping the global economy.