The paper aims to investigate if and how the tax legislator can intervene in the implementation phase of artificial intelligence and robots so that their use in the production of goods and services generates a social utility for the community. Various questions arise from this. First and foremost it is necessary to understand whether to encourage or tax the use of robots/AI.
Artificial Intelligence and Robots: Taxing or Incentivising?
ortoleva
2022-01-01
Abstract
The paper aims to investigate if and how the tax legislator can intervene in the implementation phase of artificial intelligence and robots so that their use in the production of goods and services generates a social utility for the community. Various questions arise from this. First and foremost it is necessary to understand whether to encourage or tax the use of robots/AI.
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