"The case for a robot tax" [2019] ELECD 1234; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) 25

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section: Chapter 5

Section Title: The case for a robot tax

Number of pages: 19

Abstract/Description:

Chapter 5 demonstrates to what extent a taxation of robots, or of the use of robots, could be justified both from an economic and legal standpoint. There are serious objections against taxing robots that have been brought forward by commentators, notably: (i) the difficulty to define robots, (ii) the potential restriction of such tax against innovation and productivity, and (iii) the difficulty in implementation and collection. The author demonstrates however that these objections may be overcome. The chapter ends up with an economic and legal justification of taxing robots. It shows notably that, should we later recognize a tax capacity to robots as such, an ability to pay could be recognized to the extent that, like corporations, they would benefit from a capacity of payment.