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"The design of a robot tax" [2019] ELECD 1238; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) 112

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section: Chapter 9

Section Title: The design of a robot tax

Number of pages: 31

Abstract/Description:

Chapter 9 focuses on the design of a potential new form of taxation on the use of robots and robots as such. Various possibilities are explored. First, the chapter explores the possibilities of taxing the activities of robots, such as: (i) a profit tax on the theoretical salary of robots; (ii) general automation taxes; and (iii) special automation taxes. Second, the chapter discusses the possibility to tax robots per se. This analysis includes the application of social security contributions to robots’ activities or the VAT. Third, the chapter also covers different approaches, such as a change in the tax system towards a more balanced system of taxation between labor and capital income.