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| Author | : Xavier Oberson |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 251 |
| Release | : 2024-03-14 |
| Genre | : Law |
| ISBN | : 1035307553 |
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.
| Author | : Xavier Oberson |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 200 |
| Release | : 2019 |
| Genre | : Law |
| ISBN | : 1788976525 |
The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues.
| Author | : Ryan Abbott |
| Publisher | : Cambridge University Press |
| Total Pages | : 165 |
| Release | : 2020-06-25 |
| Genre | : Business & Economics |
| ISBN | : 1108472125 |
Argues that treating people and artificial intelligence differently under the law results in unexpected and harmful outcomes for social welfare.
| Author | : Xavier Oberson |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2019 |
| Genre | : Artificial intelligence |
| ISBN | : 9781788976510 |
""The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues. In accordance with guiding legal and economic principles, the book explores the various tax models that could be applied to both the use of robots, such as a usage or automation tax, and to robots directly. Numerous associated issues are discussed, such as the definition of robots for tax purposes, the difficulty of granting a tax capacity to robots, as well as the compatibility of robot taxes with international tax rules. The author concludes by putting forward a possible system for the taxation of robots, taking all of these issues into consideration. Being the first work of its kind to explore the potential for taxing robots in detail, this book will be a unique resource for researchers in the fields of law and economics who have an interest in the impact of artificial intelligence. Lawyers and tax professionals can also benefit from Oberson's insights on what future models of taxation may look like and what the legal consequences may be"-- Page four of cover.
| Author | : Álvaro Falcón Pulido |
| Publisher | : BRILL |
| Total Pages | : 193 |
| Release | : 2023-12-18 |
| Genre | : Law |
| ISBN | : 9004538518 |
We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.
| Author | : Svetlana Igorevna Ashmarina |
| Publisher | : Springer Nature |
| Total Pages | : 891 |
| Release | : 2021-11-16 |
| Genre | : Technology & Engineering |
| ISBN | : 3030831752 |
This book contains contributions from the IX International Scientific Conference “Digital Transformation of the Economy: Challenges, Trends and New Opportunities,” which was organized by Samara State University of Economics (SSEU, Samara, Russia), 2021, and devoted to the 90th anniversary of this higher education institution. Digital technologies became even more in demand during the pandemic, when companies, state authorities, and educational organizations were forced to switch to a remote format of work. The “forced” digitization of the usual ways of activity required rapid and decisive changes. Understanding the ongoing digital transformation implies the relevance of further in-depth research of this issue in the context of various socioeconomic systems, interdisciplinary interactions, and cooperation between scientists and practitioners. The book is an attempt to analyze these changes and consider them from the point of view of various scientific areas (economics, management, education, law, sociology, and others). This book addresses theoretical and practical aspects by studying the digital technology application in terms of the new socioeconomic reality development: big data in the digital economy, data collection and exchange, artificial intelligence, intelligent communications, digital platforms and strategies for the sustainable development of socioeconomic systems, and new requirements of professional and business education. It provides significant value for scientists, teachers, and students of higher educational institutions.
| Author | : Ajay Agrawal |
| Publisher | : University of Chicago Press |
| Total Pages | : 172 |
| Release | : 2024-03-05 |
| Genre | : Business & Economics |
| ISBN | : 0226833127 |
A timely investigation of the potential economic effects, both realized and unrealized, of artificial intelligence within the United States healthcare system. In sweeping conversations about the impact of artificial intelligence on many sectors of the economy, healthcare has received relatively little attention. Yet it seems unlikely that an industry that represents nearly one-fifth of the economy could escape the efficiency and cost-driven disruptions of AI. The Economics of Artificial Intelligence: Health Care Challenges brings together contributions from health economists, physicians, philosophers, and scholars in law, public health, and machine learning to identify the primary barriers to entry of AI in the healthcare sector. Across original papers and in wide-ranging responses, the contributors analyze barriers of four types: incentives, management, data availability, and regulation. They also suggest that AI has the potential to improve outcomes and lower costs. Understanding both the benefits of and barriers to AI adoption is essential for designing policies that will affect the evolution of the healthcare system.
| Author | : Kenneth A. Ehrman |
| Publisher | : |
| Total Pages | : 180 |
| Release | : 1979 |
| Genre | : Business & Economics |
| ISBN | : |
| Author | : Mick Moore |
| Publisher | : Bloomsbury Publishing |
| Total Pages | : 289 |
| Release | : 2018-07-15 |
| Genre | : Business & Economics |
| ISBN | : 1783604557 |
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
| Author | : Thomas Wischmeyer |
| Publisher | : Springer Nature |
| Total Pages | : 391 |
| Release | : 2019-11-29 |
| Genre | : Law |
| ISBN | : 3030323617 |
This book assesses the normative and practical challenges for artificial intelligence (AI) regulation, offers comprehensive information on the laws that currently shape or restrict the design or use of AI, and develops policy recommendations for those areas in which regulation is most urgently needed. By gathering contributions from scholars who are experts in their respective fields of legal research, it demonstrates that AI regulation is not a specialized sub-discipline, but affects the entire legal system and thus concerns all lawyers. Machine learning-based technology, which lies at the heart of what is commonly referred to as AI, is increasingly being employed to make policy and business decisions with broad social impacts, and therefore runs the risk of causing wide-scale damage. At the same time, AI technology is becoming more and more complex and difficult to understand, making it harder to determine whether or not it is being used in accordance with the law. In light of this situation, even tech enthusiasts are calling for stricter regulation of AI. Legislators, too, are stepping in and have begun to pass AI laws, including the prohibition of automated decision-making systems in Article 22 of the General Data Protection Regulation, the New York City AI transparency bill, and the 2017 amendments to the German Cartel Act and German Administrative Procedure Act. While the belief that something needs to be done is widely shared, there is far less clarity about what exactly can or should be done, or what effective regulation might look like. The book is divided into two major parts, the first of which focuses on features common to most AI systems, and explores how they relate to the legal framework for data-driven technologies, which already exists in the form of (national and supra-national) constitutional law, EU data protection and competition law, and anti-discrimination law. In the second part, the book examines in detail a number of relevant sectors in which AI is increasingly shaping decision-making processes, ranging from the notorious social media and the legal, financial and healthcare industries, to fields like law enforcement and tax law, in which we can observe how regulation by AI is becoming a reality.
