Taxation of artificial intelligence

Xavier Oberson

Chapter Chapter 28 in Research Handbook on the Law of Artificial Intelligence, 2025, pp 636-651 from Edward Elgar Publishing

Abstract: The development of artificial intelligence is having a considerable impact on the job market and the economy as a whole. AI and Robots, in particular, have until recently been used mainly in industry, but now increasingly in the service sector. Although we don’t know who is right about the impact of this development, the author considers it crucial to analyze alternative solutions to the potential negative impact of the development of AI, such as a taxation of AI, including smart robots. This contribution shows the possible economic and constitutional justifications for introducing a tax on the use of AI or, even, a tax on AI as such, and assesses the essential features of various models of implementation.

Keywords: Automation tax; Equal treatment; OECD inclusive framework; Tax law; VAT: Artificial intelligence (search for similar items in EconPapers)
Date: 2025
ISBN: 9781035316489
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