Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions
Author
Abstract
Suggested Citation
DOI: http://dx.doi.org/10.15826/jtr.2018.4.1.042
Download full text from publisher
References listed on IDEAS
- Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018.
"Transfer pricing regulation and taxation of royalty payments,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 67-84, February.
- Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Transfer Pricing Regulation and Taxation of Royalty Payments," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168118, Verein für Socialpolitik / German Economic Association.
- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009.
"Optimal Taxation in Theory and Practice,"
Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
- Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," NBER Working Papers 15071, National Bureau of Economic Research, Inc.
- N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Pablo Casas & José L. Torres, 2024.
"Government size and automation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 780-807, June.
- Casas, Pablo & Torres, José L., 2022. "Government size and automation," MPRA Paper 115271, University Library of Munich, Germany.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Börjesson, Maria & Asplund, Disa & Hamilton, Carl, 2021. "Optimal kilometre tax for electric passenger cars," Working Papers 2021:3, Swedish National Road & Transport Research Institute (VTI).
- Jacquet, Laurence & Lehmann, Etienne, 2021.
"How to Tax Different Incomes?,"
IZA Discussion Papers
14739, Institute of Labor Economics (IZA).
- Laurence JACQUET & Etienne LEHMANN, 2021. "How to Tax Different Incomes?," TEPP Working Paper 2021-09, TEPP.
- Lehmann, Etienne & Jacquet, Laurence, 2021. "How to Tax Different Incomes?," CEPR Discussion Papers 16571, C.E.P.R. Discussion Papers.
- Laurence Jacquet & Etienne Lehmann, 2021. "How to Tax Different Incomes?," CESifo Working Paper Series 9324, CESifo.
- Laurence JACQUET & Etienne LEHMANN, 2021. "How to Tax Different Incomes?," THEMA Working Papers 2021-19, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: consequences for tax design," LSE Research Online Documents on Economics 123752, London School of Economics and Political Science, LSE Library.
- Stefan Bach, 2014. ""Reichensteuer"-Diskussion: Hintergrund und Perspektiven," DIW Roundup: Politik im Fokus 16, DIW Berlin, German Institute for Economic Research.
- José Mª Durán-Cabré & Alejandro Esteller-Moré, 2014. "Tax professionals' view of the Spanish tax system: efficiency, equity and tax planning," Working Papers 2014/5, Institut d'Economia de Barcelona (IEB).
- Ooghe, Erwin & Peichl, Andreas, 2010.
"Fair and Efficient Taxation under Partial Control: Theory and Evidence,"
IZA Discussion Papers
5388, Institute of Labor Economics (IZA).
- Erwin Ooghe & Andreas Peichl, 2011. "Fair and Efficient Taxation under Partial Control: Theory and Evidence," CESifo Working Paper Series 3518, CESifo.
- Erwin OOGHE & Andreas PEICHL, 2010. "Fair and efficient taxation under partial control: theory and evidence," Working Papers of Department of Economics, Leuven ces10.32, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Mohtar Rasyid, 2017. "Impact of the Free Trade Zone on Cigarette Consumption: An Examination of Indonesian Households," GATR Journals jber144, Global Academy of Training and Research (GATR) Enterprise.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013.
"The Welfare Gains Of Age‐Related Optimal Income Taxation,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54, pages 1219-1249, November.
- Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," Working Paper Series, Center for Fiscal Studies 2010:12, Uppsala University, Department of Economics.
- Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
- Regina Ortmann & Erich Pummerer, 2023. "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, vol. 93(8), pages 1277-1307, October.
- Joseph E. Stiglitz, 2015.
"In Praise of Frank Ramsey's Contribution to the Theory of Taxation,"
Economic Journal, Royal Economic Society, vol. 0(583), pages 235-268, March.
- Joseph E. Stiglitz, 2014. "In Praise of Frank Ramsey's Contribution to the Theory of Taxation," NBER Working Papers 20530, National Bureau of Economic Research, Inc.
- Jeeban Amgain, 2017. "Estimating Optimal Level of Taxation for Growth Maximization in Asia," Applied Economics and Finance, Redfame publishing, vol. 4(3), pages 47-55, May.
- Åsa Johansson, 2016. "Public Finance, Economic Growth and Inequality: A Survey of the Evidence," OECD Economics Department Working Papers 1346, OECD Publishing.
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2016.
"Household bargaining and the design of couples’ income taxation,"
European Economic Review, Elsevier, vol. 89(C), pages 454-470.
- Roeder, Kerstin & Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario, 2014. "Household bargaining and the design of couples' income taxation," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100586, Verein für Socialpolitik / German Economic Association.
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2015. "Household Bargaining and the Design of Couples' Income Taxation," IZA Discussion Papers 8830, Institute of Labor Economics (IZA).
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2015. "Household bargaining and the design of couples’ income taxation," TSE Working Papers 15-554, Toulouse School of Economics (TSE).
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2015. "Household bargaining and the design of couples’ income taxation," IDEI Working Papers 844, Institut d'Économie Industrielle (IDEI), Toulouse.
- Helmuth Cremer & Jean-Mari Lozachmeur & Dario Maldonado & Kerstin Roeder, 2015. "Household Bargaining and the Design of Couples' Income Taxation," CESifo Working Paper Series 5205, CESifo.
- Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015.
"The End of the Flat Tax Experiment in Slovakia,"
Discussion Papers
15/12, Department of Economics, University of York.
- Michal Horváth & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015. "The End of the Flat Tax Experiment in Slovakia," Working Papers Working Paper No. 4/2015, Council for Budget Responsibility.
- Norbert Švarda & Matúš Senaj & Michal Horváth & Zuzana Siebertová, 2015. "The End of the Flat Tax Experiment in Slovakia," Discussion Papers 33, Central European Labour Studies Institute (CELSI).
- Konstantinos Angelopoulos & Jim Malley & Apostolis Philippopoulos, 2011.
"Time-consistent Fiscal Policy under Heterogeneity: Conflicting or Common Interests?,"
CESifo Working Paper Series
3444, CESifo.
- Konstantinos Angelopoulos & James Malley & Apostolis Philippopoulos, 2011. "Time-consistent fiscal policy under heterogeneity: conflicting or common interests?," Working Papers 142, Bank of Greece.
- Angelopoulos, Konstantinos & Malley, James & Philippopoulos, Apostolis, 2011. "Time-consistent fiscal policy under heterogeneity: Conflicting or common interests?," SIRE Discussion Papers 2011-41, Scottish Institute for Research in Economics (SIRE).
- Konstantinos Angelopoulos & James Malley & Apostolis Philippopoulos, 2011. "Time-consistent fiscal policy under heterogeneity: Conflicting or common interests?," Working Papers 2011_06, Business School - Economics, University of Glasgow.
- Nicholas Lawson, 2014.
"Taxing the Job Creators: Effcient Progressive Taxation with Wage Bargaining,"
Working Papers
halshs-01059604, HAL.
- Nicholas Lawson, 2014. "Taxing the Job Creators: Efficient Progressive Taxation with Wage Bargaining," AMSE Working Papers 1442, Aix-Marseille School of Economics, France, revised Aug 2014.
- Lockwood, Benjamin B. & Weinzierl, Matthew, 2015.
"De Gustibus non est Taxandum: Heterogeneity in preferences and optimal redistribution,"
Journal of Public Economics, Elsevier, vol. 124(C), pages 74-80.
- Benjamin B. Lockwood & Matthew Weinzierl, 2012. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," Harvard Business School Working Papers 12-063, Harvard Business School, revised Sep 2014.
- Benjamin B. Lockwood & Matthew C. Weinzierl, 2012. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," NBER Working Papers 17784, National Bureau of Economic Research, Inc.
- Steven Pressman, 2014. "A Tax Reform That Falls Flat," Challenge, Taylor & Francis Journals, vol. 57(4), pages 82-102.
- Stiglitz, Joseph E., 2018.
"Pareto efficient taxation and expenditures: Pre- and re-distribution,"
Journal of Public Economics, Elsevier, vol. 162(C), pages 101-119.
- Joseph E. Stiglitz, 2017. "Pareto Efficient Taxation and Expenditures: Pre- and Re-distribution," NBER Working Papers 23892, National Bureau of Economic Research, Inc.
More about this item
Keywords
Cyber-physical technologies; digitalization; blockchain; taxes on digital goods; taxes in Big Data; taxes on robots; taxes on cryptocurrencies;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aiy:jnljtr:v:4:y:2018:i:1:p:6-26. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Natalia Starodubets (email available below). General contact details of provider: https://edirc.repec.org/data/seurfru.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.