Tax reform
相关论文数: 18
顶级研究者
最高引用论文
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
引用数: 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
引用数: 52 • 2021
Optimal Taxation of Robots
Uwe Thuemmel
引用数: 47 • 2022
Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective
Luisa Scarcella
引用数: 8 • 2019
Chapter 18: EU VAT or the Emergence of an Efficient Consumption Tax in an Internal Market
C. Amand
引用数: 7 • 2019
Taxing the Robots
Orly Mazur
引用数: 6 • 2019
Cryptocurrency & Robots: How to Tax and Pay Tax on Them
Sami Ahmed
引用数: 5 • 2017
A tax on robots? Some food for thought
Germana Bottone
引用数: 5 • 2018
The Role Of Artificial Intelligence In Tax Administration And Compliance: A New Era Of Digital Taxation
Shalini Aggarwal
引用数: 4 • 2024
Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation: Back to Neutral?
C. Dimitropoulou
引用数: 4 • 2020
Digital Transformation of Tax Administration in the Republic of Korea: Lessons from Experience and Ways Forward
Daeyong Kim
引用数: 3 • 2023
Tax Policy Considerations for a Robot Tax in South Africa
Mhlanguli Nare
引用数: 3 • 2024
Chapter 4: Robot Taxes: Where Do We stand?
C. Dimitropoulou
引用数: 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
引用数: 3 • 2019
Does the Tax Code Favor Robots
Daniel J. Hemel
引用数: 3 • 2019
Navigating the Digital Frontier: The Implications of Tax Technology on Systems of Expertise and Legitimacy in Taxation
Amanda Sonnerfeldt
引用数: 2 • 2025
AI biases and its consequences on taxation
Narin Kerinc, Marina Serrat Romaní
引用数: 2 • 2022
The Laffer Curve
Tankiso Moloi, Tshilidzi Marwala
引用数: 2 • 2020