Xavier Oberson agrees: Robot Tax
Professor of Swiss and International Tax Law at Geneva University; Partner, Oberson Abels SA; board member, Montreux Jazz Festival; electric guitar player.
Our analysis suggests that a tax on the use of robots would make sense, as a potential solution for addressing the development of robots on the labour market. In essence, we believe that granting a legal personality to robots could lead to the emergence of an electronic ability to pay, which should be recognised for tax purposes. After all, we have seen in the past that states, when required, may introduce new forms of legal personality. Consequently, a specific tax personality would have to be granted to robots.source