Drawing on key legal and economic principles, Xavier Oberson, who may be regarded as one of the pioneers of the idea of taxing robots, examines diverse tax models that could be applied to either the use of AI, such as a usage or automation tax, or to AI systems directly, and presents a novel argument in favour of taxing AI. Oberson highlights critical issues including definitions of AI and robots, the complexity of granting a tax capacity to AI, and the compatibility of AI taxes with international tax rules. In particular, this cutting-edge new edition analyses how VAT can be applied to enterprises using AI and autonomous AI systems, and reflects on the legal and technological limits facing lawmakers.

Contents

Preface

1. General introduction to Taxing Artificial Intelligence

2. The development of artificial intelligence and robots

3. Definition of artificial intelligence and robots

4. Artificial intelligence as a new legal or taxable person

5. The case for a tax on artificial intelligence

6. Current income (profit) taxation of artificial intelligence

7. Development of the taxation of the digital economy and its impact on the taxation of artificial intelligence

8. VAT on the activities of artificial intelligence

9. The design of a tax on artificial intelligence

10. Taxing artificial intelligence from an international perspective

11. Financing the disruption and automation costs (notably universal basic income)

12. Main findings and final recommendation

Bibliography

Index