Fiscal competition and economic freedom


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Julian Arndts

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Taxing Artificial Intelligence

by Julian Arndts, Kalle Kappner    30 April 2019    0

WP 2019-05. The Fourth Industrial Revolution is well underway, and there is no doubt that artificial intelligences (AI) will profoundly transform the economy over the next decades. While the impact on the labor market is subject to lively discussions, the problem of how to adapt taxation to (...)