Taxing robots : helping the economy to adapt to the use of artificial intelligence /: helping the economy to adapt to the use of artificial intelligence. (2019)

• Record Type: Book
• Further Information: Note: Xavier Oberson.
• Authors: Oberson, Xavier
• Contents: The development of AI and robots -- Definition of AI and robots -- Robots as new legal persons -- The case for a robot tax -- Current income (profit) taxation of robots -- Developments of the taxation of the digital economy and its impact on the taxation of robots -- VAT on robots' activities -- The design of a robot tax -- Robot taxes in an international perspective -- Financing the disruption and automation costs (notably universal basic income).
• Publisher Details: Cheltenham, UK : Edward Elgar Publishing Limited
• Publication Date: 2019
• Extent: 1 online resource
• Subjects: 343.09/944; Robots -- Taxation -- Law and legislation; Autonomous robots -- Taxation -- Law and legislation; Artificial intelligence -- Law and legislation; LAW / Military; Artificial intelligence -- Law and legislation; Autonomous robots -- Law and legislation
• Languages: English
• ISBNs: 9781788976527; 1788976525
• Related ISBNs: 9781788976510
• Notes: Note: Description based on online resource; title from title screen (Elgaronline, viewed on August 15, 2019).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.