Taxing Artificial Intelligence (2nd ed.)

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 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 autom