A Taxing Dilemma: Robot Taxes and the Challenges of Effective Taxation of AI, Automation and Robotics in the Fourth Industrial Revolution

摘要

advancement of technology that threatens to displace human workers.See generally XAVIER OBERSON, TAXING ROBOTS: HELPING THE ECONOMY TO ADAPT TO THE USE OF ARTIFICIAL INTELLIGENCE 1-4 (2019) [hereinafter OBERSON I] (describing proposals to tax AI and robotics as a 'robot tax').Accordingly, while I will refer to 'robot tax' herein, my analysis applies with equal force to taxes directed specifically at AI, robotics, and automation. 4Id. at 3-4.