We have recently seen a tremendous development of AI and robotics in particular since recent last years. This development is positive. But the use of robots, in the future, raises also concerns : its impact on jobs. We therefore need to think about solutions in this context because if this occurs, a triple negative effect could arise : Loss of revenues for tax, additional financing needs from the social security and the decrease of consumption. To minimise this triple negative effect, there is a solution: taxing robots or the use of robots.
Xavier Oberson is Professor of Swiss and International Tax Law at the University of Geneva since 1994. After his studies at the University of Geneva where he obtained a law degree, a Master of Advanced Studies and a Doctorate (PhD) in law in 1990, he pursued his studies and research at the Harvard Law School where he finalized a LLM and also completed the International Tax Program (ITP) in 1992. In addition, he is member of the Board of the Montreux Jazz Festival, President of the Montreux Jazz Artists Foundation and of the “Centre d’Art Contemporain” (Contemporary Art Center) in Geneva. In 2012, he was awarded the “Step Private Client Awards. The Geoffrey Schindler
Award for Outstanding Contribution to the Profession”.