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Articles 1 - 4 of 4
Full-Text Articles in Law
Taxing The Robots, Orly Mazur
Taxing The Robots, Orly Mazur
Faculty Journal Articles and Book Chapters
Robots and other artificial intelligence-based technologies are increasingly outperforming humans in jobs previously thought safe from automation. This has led to growing concerns about the future of jobs, wages, economic equality and government revenues. To address these issues, there have been multiple calls around the world to tax the robots. Although the concerns that have led to the recent robot tax proposals may be valid, this Article cautions against the use of a robot tax. It argues that a tax that singles out robots is the wrong tool to address these critical issues and warns of the unintended consequences of …
Commission V. Belgium: Belgium's Tax Law Prevents Free Movement Of Capital, John Gramlich
Commission V. Belgium: Belgium's Tax Law Prevents Free Movement Of Capital, John Gramlich
The International Lawyer
No abstract provided.
Cloudy With A Chance Of Taxation, Orly Mazur, Rifat Azam
Cloudy With A Chance Of Taxation, Orly Mazur, Rifat Azam
Faculty Journal Articles and Book Chapters
The growth of the digital economy, and, in particular, cloud computing, has put a significant strain on sales taxation and other consumption tax systems. The borderless, anonymous, and digital nature of cloud computing raises questions about the paradigm used to determine the character of the transaction and the location where consumption, and therefore, taxation occurs. From an American perspective, the effective resolution of these issues continues to grow in importance in light of the recent U.S. Supreme Court decision in South Dakota v. Wayfair and the growing number of U.S. businesses transacting overseas in jurisdictions that impose value-added taxes (VATs). …
Taxing Trades: Proposals To Keep Moneyball Out Of Tax Law, Cody Wilson
Taxing Trades: Proposals To Keep Moneyball Out Of Tax Law, Cody Wilson
SMU Law Review
No abstract provided.