Tax reform

Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions

Valentine Vishnevsky, Viktoriia Chekina

Citations: 63 • 2018

Taxation for a Circular Economy: New Instruments, Reforms, and Architectural Changes in the Fiscal System

Xavier Vence Deza, Sugey de Jesús López Pérez

Citations: 52 • 2021

Optimal Taxation of Robots

Uwe Thuemmel

Citations: 47 • 2022

Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective

Luisa Scarcella

Citations: 8 • 2019

Chapter 18: EU VAT or the Emergence of an Efficient Consumption Tax in an Internal Market

C. Amand

Citations: 7 • 2019

Taxing the Robots

Orly Mazur

Citations: 6 • 2019

Cryptocurrency & Robots: How to Tax and Pay Tax on Them

Sami Ahmed

Citations: 5 • 2017

A tax on robots? Some food for thought

Germana Bottone

Citations: 5 • 2018

The Role Of Artificial Intelligence In Tax Administration And Compliance: A New Era Of Digital Taxation

Shalini Aggarwal

Citations: 4 • 2024

Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation: Back to Neutral?

C. Dimitropoulou

Citations: 4 • 2020

Digital Transformation of Tax Administration in the Republic of Korea: Lessons from Experience and Ways Forward

Daeyong Kim

Citations: 3 • 2023

Tax Policy Considerations for a Robot Tax in South Africa

Mhlanguli Nare

Citations: 3 • 2024

Chapter 4: Robot Taxes: Where Do We stand?

C. Dimitropoulou

Citations: 3 • 2019

Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective

Michaela Georgina Lexer, Luisa Scarcella

Citations: 3 • 2019

Does the Tax Code Favor Robots

Daniel J. Hemel

Citations: 3 • 2019

Navigating the Digital Frontier: The Implications of Tax Technology on Systems of Expertise and Legitimacy in Taxation

Amanda Sonnerfeldt

Citations: 2 • 2025

AI biases and its consequences on taxation

Narin Kerinc, Marina Serrat Romaní

Citations: 2 • 2022

The Laffer Curve

Tankiso Moloi, Tshilidzi Marwala

Citations: 2 • 2020