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Taxing Artificial Intelligence, 2nd edition

Taxing Artificial Intelligence, 2nd edition

  • 作者:
  • 出版商: Edward Elgar Publishing
  • ISBN: 9781035307548
  • 出版时间 March 2024
  • 规格: Hardback
  • 适应领域: International ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,116.25

¥1,082.77 Save ¥33.48 (3%)

发货时间:大约 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
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Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    In this insightful book, a fully updated edition of the author’s Taxing Robots, Xavier Oberson explores taxing Artificial Intelligence (AI) as a potential response to rising workplace disruption and inequality as the use of AI across the economy continues to grow.

    Drawing on key legal and economic principles, Xavier Oberson, who may be regarded as a pioneer 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.

    Taxing Artificial Intelligence will be essential reading for scholars, policy makers and students across law and economics. It will also be invaluable for law and tax professionals seeking to understand the latest developments in AI, automation, and the future of work.

  • 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

     

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