Abstract:
Will Robots Agree to Pay Taxes? Tax Ideology meets Advanced AI Brett N. Bogenschneider, PhD, JD, LLM Assistant Prof. Accounting & Taxation* Introduction a. Should robots pay taxes? Or, Will robots agree to pay taxes? b. Positing advanced AIs will engage in tax structuring (manipulation of the tax base) *Explanation of preference for income tax systems due to automatic efficiency gains therefrom c. Positing “tax actualing” by advanced AIs will supplant current methods of economic modeling