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"General introduction" [2019] ELECD 1230; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) 1

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section: Chapter 1

Section Title: General introduction

Number of pages: 4

Abstract/Description:

Chapter 1 is a general introduction to the topic. It shows when and why the ideas of the taxation of robots have emerged. It all started to be discussed by some experts, notably in early 2016, and was further analyzed in a Report of the EU Parliament on civil law rules on robotics, in February 2017. It then became widely public by the declaration of Bill Gates, of February 2017, who showed support to this idea.