Library Catalogue
Taxing robots : (Record no. 114987)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02596cam a2200241 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260402121138.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190109s2019 enk b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2019930624 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781788976510 (hbk) |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.04 OBE |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Oberson, Xavier |
| 245 10 - TITLE STATEMENT | |
| Title | Taxing robots : |
| Remainder of title | helping the economy to adapt to the use of artificial intelligence / |
| Statement of responsibility, etc. | Xavier Oberson |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Cheltenham ; |
| Name of producer, publisher, distributor, manufacturer | Edward Elgar Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2019 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xii, 187 p. ; |
| Dimensions | 25 cm. |
| 365 ## - TRADE PRICE | |
| Price amount | Rs. 6720.00 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | The development of AI and robots -- Definition of AI and robots -- Robots as new legal persons -- The case for a robot tax -- Current income (profit) taxation of robots -- Developments of the taxation of the digital economy and its impact on the taxation of robots -- VAT on robots' activities -- The design of a robot tax -- Robot taxes in an international perspective -- Financing the disruption and automation costs (notably universal basic income) -- General findings and conclusion. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | ""The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues. In accordance with guiding legal and economic principles, the book explores the various tax models that could be applied to both the use of robots, such as a usage or automation tax, and to robots directly. Numerous associated issues are discussed, such as the definition of robots for tax purposes, the difficulty of granting a tax capacity to robots, as well as the compatibility of robot taxes with international tax rules. The author concludes by putting forward a possible system for the taxation of robots, taking all of these issues into consideration. Being the first work of its kind to explore the potential for taxing robots in detail, this book will be a unique resource for researchers in the fields of law and economics who have an interest in the impact of artificial intelligence. Lawyers and tax professionals can also benefit from Oberson's insights on what future models of taxation may look like and what the legal consequences may be"-- Page four of cover. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Robots |
| General subdivision | Taxation |
| -- | Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Artificial intelligence |
| General subdivision | Taxation |
| -- | Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Industrial equipment |
| General subdivision | Taxation |
| -- | Law and legislation. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | BOOKs |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Materials specified (bound volume or other part) | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Coded location qualifier | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | HB | . | . | General Stacks | 14.08.2019 | Purchased | DOR SECTIO | 6226.00 | 3 | 343.04 OBE | 37602 | 03.06.2024 | 26.05.2024 | 14.08.2019 | BOOKs |