Abstract
The possible taxation of robots poses multiple problems on how to implement it. The initial difficulty revolves around the special tax capacity of robots, the legal personality as determinant of the position of robots as objects or subjects of taxation, the ability to pay and the capacity of robots to act, as well as the possibility of creating a “capacity of representation” on the part of the robots.
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Falcón Pulido, Á. (2020). Taxing Robots: Clarifications on Legal and Economic Capacity, Capacity to Act and Representation. In: Pons, J. (eds) Inclusive Robotics for a Better Society. INBOTS 2018. Biosystems & Biorobotics, vol 25. Springer, Cham. https://doi.org/10.1007/978-3-030-24074-5_9
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DOI: https://doi.org/10.1007/978-3-030-24074-5_9
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