C. Dimitropoulou

Papers

Total Citations

H-Index

About

C. Dimitropoulou is a tax policy scholar whose work critically examines the intersection of emerging technologies and fiscal systems. Her primary research focuses on the taxation of artificial intelligence and automation, exploring how tax preferences and incentives can be recalibrated to address the societal disruptions caused by technological progress. In her most cited work, "Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation: Back to Neutral?" (2020, 4 citations), she argues for rehabilitating tax incentives to counteract the negative effects of AI-driven automation, which she contends are largely subsidized by current policies. This contribution offers a nuanced perspective on restoring neutrality in tax systems. Her subsequent chapter, "Robot Taxes: Where Do We Stand?" (2019, 3 citations), published in a Liber Amicorum honoring CFE Tax Advisers Europe, further solidifies her expertise by surveying the state of robot taxation debates. While her citation counts are modest, Dimitropoulou’s work is notable for its timely and provocative engagement with a pressing policy challenge, making her a thoughtful voice in the evolving discourse on technology, inequality, and tax reform.