Can Siri and Alexa Pay Taxes?

New
Journal
Author
Hebous, S.; Klemm, A.D.
Country
International
Published Date
Issue
Bulletin for International Taxation 2026 (Volume 80), No. 4/5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.