Tax robots: help the economy adapt to the use of artificial intelligence

08.10.2020 • 15.00
edited by Clusis
Contenuto Streaming in francese

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The unprecedented development of artificial intelligence in all sectors of the economy is likely to cause major disruptions in the labor market and further stimulate inequalities in the sharing of wealth. In particular, many workplaces could be fundamentally transformed, or even disappear. The author suggests taxing robots as a possible response to this change and the significant losses in tax and social security revenues that could result. Based on the fundamental principles, both economic and legal, the book explores different taxation models that could be implemented, first of all, for the taxation of the use of robots, such as a tax on automation or on the "theoretical salary" and, ensuite, on the robots themselves. Various issues related to this question are thus analyzed., namely the definition of robots for tax purposes, the difficulty of attributing a contributory capacity to robots and the compatibility of such a regime with internal and international tax law.

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Xavier Oberson

Professor at the University of Geneva, lawyer, Doctor of Law, ITP/LL.M. (Harvard Law School)

Xavier Oberson est professeur de droit fiscal suisse et international à la Faculté de droit de l’Université de Genève. He also practices as a lawyer, au sein de l’Etude Oberson Abels SA à Genève.
He has published numerous books and articles in the field of Swiss and international tax law., in particular : Tax robots. Help the economy adapt to the use of artificial intelligence (Brussels, Larcier, 2020), International Exchange of Informations in Tax Matters. Towards Global Transparency, 2nd edition (London, Elgar Publishing, 2018).
Le Professeur Oberson participe étroitement à diverses associations, expert committees or foundations, active in the field of tax law.