Ray and Kay Eckstein Hall
Lubar Center
1215 West Michigan Street
Milwaukee, Wisconsin
Complimentary parking is available on site.
1 CLE Credit
Reuven S. Avi-Yonah
University of Michigan Law School
Can Tax Policy Help Us Control AI?
This lecture will explore whether autonomous artificial intelligence (AI) should be taxed independently from its controllers or owners and, in any event, how taxation could be structured to limit the potential societal downsides from unregulated AI. The proposal maintains that autonomous AI has started a transformation in the way legal systems around the world assign rights and obligations, and it suggests that creating a tax on the profits generated by autonomous AI systems is coherent with the current business entity model of taxation. Taxation represents an effective way to provide a reliable structure for regulation, potentially creating a way to promote socially responsible expansion in the use of automation.
Reuven Avi-Yonah engages with fundamental policy questions raised by the uses of taxation and is one of the world’s most influential tax law scholars. He serves as the Irwin I. Cohn Professor of Law and director of the International Tax LL.M. Program at the University of Michigan. He has published more than 250 books and articles, and his number one ranking in terms of tax papers downloaded on the Social Science Research Network (SSRN) is far ahead of the next person. Avi-Yonah holds a B.A., summa cum laude, from the Hebrew University of Jerusalem and a Ph.D. in history and a J.D., magna cum laude, from Harvard University.
This annual lecture remembers the late Robert F. Boden, L’52, dean of Marquette Law School from 1965 to 1984.
