The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues.

Argues that treating people and artificial intelligence differently under the law results in unexpected and harmful outcomes for social welfare.

""The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues. In accordance with guiding legal and economic principles, the book explores the various tax models that could be applied to both the use of robots, such as a usage or automation tax, and to robots directly. Numerous associated issues are discussed, such as the definition of robots for tax purposes, the difficulty of granting a tax capacity to robots, as well as the compatibility of robot taxes with international tax rules. The author concludes by putting forward a possible system for the taxation of robots, taking all of these issues into consideration. Being the first work of its kind to explore the potential for taxing robots in detail, this book will be a unique resource for researchers in the fields of law and economics who have an interest in the impact of artificial intelligence. Lawyers and tax professionals can also benefit from Oberson's insights on what future models of taxation may look like and what the legal consequences may be"-- Page four of cover.

We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.

A broadly accessible introduction to robotics that spans the most basic concepts and the most novel applications; for students, teachers, and hobbyists. The Robotics Primer offers a broadly accessible introduction to robotics for students at pre-university and university levels, robot hobbyists, and anyone interested in this burgeoning field. The text takes the reader from the most basic concepts (including perception and movement) to the most novel and sophisticated applications and topics (humanoids, shape-shifting robots, space robotics), with an emphasis on what it takes to create autonomous intelligent robot behavior. The core concepts of robotics are carried through from fundamental definitions to more complex explanations, all presented in an engaging, conversational style that will appeal to readers of different backgrounds. The Robotics Primer covers such topics as the definition of robotics, the history of robotics (“Where do Robots Come From?”), robot components, locomotion, manipulation, sensors, control, control architectures, representation, behavior (“Making Your Robot Behave”), navigation, group robotics, learning, and the future of robotics (and its ethical implications). To encourage further engagement, experimentation, and course and lesson design, The Robotics Primer is accompanied by a free robot programming exercise workbook that implements many of the ideas on the book on iRobot platforms. The Robotics Primer is unique as a principled, pedagogical treatment of the topic that is accessible to a broad audience; the only prerequisites are curiosity and attention. It can be used effectively in an educational setting or more informally for self-instruction. The Robotics Primer is a springboard for readers of all backgrounds—including students taking robotics as an elective outside the major, graduate students preparing to specialize in robotics, and K-12 teachers who bring robotics into their classrooms.

As the capability and utility of robots has increased dramatically with new technology, robotic systems can perform tasks that are physically dangerous for humans, repetitive in nature, or require increased accuracy, precision, and sterile conditions to radically minimize human error. The Robotics and Automation Handbook addresses the major aspects of designing, fabricating, and enabling robotic systems and their various applications. It presents kinetic and dynamic methods for analyzing robotic systems, considering factors such as force and torque. From these analyses, the book develops several controls approaches, including servo actuation, hybrid control, and trajectory planning. Design aspects include determining specifications for a robot, determining its configuration, and utilizing sensors and actuators. The featured applications focus on how the specific difficulties are overcome in the development of the robotic system. With the ability to increase human safety and precision in applications ranging from handling hazardous materials and exploring extreme environments to manufacturing and medicine, the uses for robots are growing steadily. The Robotics and Automation Handbook provides a solid foundation for engineers and scientists interested in designing, fabricating, or utilizing robotic systems.

Selected contributions to the Workshop WAFR 2002, held December 15-17, 2002, Nice, France. This fifth biannual Workshop on Algorithmic Foundations of Robotics focuses on algorithmic issues related to robotics and automation. The design and analysis of robot algorithms raises fundamental questions in computer science, computational geometry, mechanical modeling, operations research, control theory, and associated fields. The highly selective program highlights significant new results such as algorithmic models and complexity bounds. The validation of algorithms, design concepts, or techniques is the common thread running through this focused collection.