Can Siri and Alexa Pay Taxes?

As artificial intelligence (AI) transforms the economy, calls to tax it are gaining traction, but targeting AI per se risks inefficiency, with the burden ultimately falling on people. This article argues that AI-specific taxes are ill-suited and instead emphasizes tax policy that captures digital-era rents, addresses cross-border challenges and protects equity without stifling innovation.

Authors

Publication Details

Journal
Bulletin for international taxation
Published
2026-04-20
DOI
https://doi.org/10.59403/15s731a
Primary Topic
FinTech, Crowdfunding, Digital Finance
Type
article
Field-Weighted Citation Impact
0.00
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article

Can Siri and Alexa Pay Taxes?

Shafik Hebous, Alexander Klemm
Bulletin for international taxation
FinTech, Crowdfunding, Digital Finance
article

Can Siri and Alexa Pay Taxes?

Shafik Hebous, Alexander Klemm
article en

Abstract

As artificial intelligence (AI) transforms the economy, calls to tax it are gaining traction, but targeting AI per se risks inefficiency, with the burden ultimately falling on people. This article argues that AI-specific taxes are ill-suited and instead emphasizes tax policy that captures digital-era rents, addresses cross-border challenges and protects equity without stifling innovation.

Bulletin for international taxationVol. 80(4/5)
Openalex Percentile: Top 5%
FinTech, Crowdfunding, Digital Finance
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