Taxing Artificial Intelligence / Xavier Oberson.

Format:

Book

Author/Creator:

Oberson, Xavier, author.

Contributor:

Edward Elgar Publishing, publisher.

Language:

English

Subjects (All):

Artificial intelligence--Taxation--Law and legislation.

Artificial intelligence.

Robots--Taxation--Law and legislation.

Robots.

Physical Description:

1 online resource (250 pages)

Edition:

Second edition.

Place of Publication:

Cheltenham, England : Edward Elgar Publishing Limited, [2024]

Summary:

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.

Contents:

Front Matter

Copyright

Contents

Preface

Abbreviations

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.

Notes:

Description based on publisher supplied metadata and other sources.

Description based on print version record.

Includes bibliographical references and index.

Other Format:

version imprimée

ISBN:

1-03-530755-3