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
- Shafik Hebous
- Alexander Klemm
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