Related papers: Automation and Taxation
This is the first study that attempts to assess the regional economic impacts of the European Institute of Innovation and Technology (EIT) investments in a spatially explicit macroeconomic model, which allows us to take into account all key…
GDP/capita correlations are investigated in various time windows (TW), for the time interval 1990-2005. The target group of countries is the set of 25 EU members, 15 till 2004 plus the 10 countries which joined EU later on. The TW-means of…
Taxation constitutes a fundamental component of modern national economic systems, exerting profound impacts on both societal functioning and governmental operations. In this paper, we employ an interdependent network approach to model the…
Over the past six decades, the computing systems field has experienced significant transformations, profoundly impacting society with transformational developments, such as the Internet and the commodification of computing. Underpinned by…
What are the similarities and differences between crowdsourcing and sharing economy? What factors influence their use in developing countries? In light of recent developments in the use of IT-mediated technologies, such as crowdsourcing and…
Recent years have shown a rapid adoption of residential solar PV with increased self-consumption and self-sufficiency levels in Europe. A major driver for their economic viability is the electricity tax exemption for the consumption of…
Computational Law has begun taking the role in society which has been predicted for some time. Automated decision-making and systems which assist users are now used in various jurisdictions, but with this maturity come certain caveats.…
Robotic Process Automation (RPA) has emerged as a game-changing technology in data extraction, revolutionizing the way organizations process and analyze large volumes of documents such as invoices, purchase orders, and payment advices. This…
This paper presents the risks and opportunities of big data and the potential social benefits it can bring. The research is based on an analysis of the societal impacts observed in a set of six case studies across different European…
Rising inequality is a critical concern for societies worldwide, to the extent that emerging high-growth economies such as China have identified common prosperity as a central goal. However, the mechanisms by which digital disruptions…
The law forbids discrimination. But the ambiguity of human decision-making often makes it extraordinarily hard for the legal system to know whether anyone has actually discriminated. To understand how algorithms affect discrimination, we…
The rapid commercialization of humanoid robots and generative AI agents is outpacing legal frameworks built on a binary distinction between ``tools'' and ``persons.'' Current regulations, including the EU AI Act, classify systems by risk…
The topic of fairness in AI, as debated in the FATE (Fairness, Accountability, Transparency, and Ethics in AI) communities, has sparked meaningful discussions in the past years. However, from a legal perspective, particularly from the…
Taxes finance important government services that are now taken for granted in our society, such as infrastructure, health care, or retirement pensions. Tax authorities everywhere strive to ensure that all individuals and organizations…
The fast pace of artificial intelligence (AI) and automation is propelling strategists to reshape their business models. This is fostering the integration of AI in the business processes but the consequences of this adoption are…
Taxes are an essential and uniformly applied institution for maintaining modern societies. However, the levels of taxation remain an intensive debate topic among citizens. If each citizen contributes to common goals, a minimal tax would be…
The transition of several East and Central European countries and the countries of the Former Soviet Union from the socialist economic system to the capitalist one is studied. A recently developed microeconomic model for the personal income…
We determine the distribution of size and growthrates of German business firms in 1987-1997. We find a log-normal size distribution. The distribution of growth rates has fat tails. It can be fitted to an exponential in a narrow central…
In many European countries the growth of the real GDP per capita has been linear since 1950. An explanation for this linearity is still missing. We propose that in artificial intelligence we may find models for a linear growth of…
The increasing use of artificial intelligence (AI) by public authorities introduces both opportunities for innovation and significant challenges for the administrative rule of law. This article examines how the EU AI Act interacts with the…