Main findings and final recommendation
Xavier Oberson · Edward Elgar Publishing eBooks · 2024
Chapter 12 summarizes the main findings and concludes. Should labor deteriorate, due to automation, a taxation of AI represents a valid solution, which could be introduced in two phases. First, the legislator should focus on the use of AI by enterprises. Taxing the imputed salaries (or services) that enterprises are spared by the use of AI instead of human workers seems an appropriate solution. Transactions performed by enterprises using AI systems should also be subject to VAT. Second, a tax capacity could be introduced by law to AI systems with sufficient autonomy, a distinct patrimony, under human control and including legal and technological limits.