Cross Border Tax Radio
Cross Border Tax Radio is a not-for-profit podcast. Our goal is simple: to kick off conversations on crucial international tax topics. Each episode features engaging discussions with leading experts in the field of international tax law. We explore the latest developments and delve into the unique stories of our guests. Our podcast is not just about sharing knowledge. We aim to create a space where tax professionals can connect, exchange ideas, and find inspiration.
Available wherever you listen to podcasts.
All content © 2025 Cross Border Tax Radio
Cross Border Tax Radio
Taxation of Robots : Orly Mazur
Use Left/Right to seek, Home/End to jump to start or end. Hold shift to jump forward or backward.
Robots are increasingly taking over jobs that were once considered safe from automation. In response, there are growing calls across the globe to impose taxes on robots.
I had the pleasure of speaking with Orly Mazur to understand whether taxing robots is really the right solution. Orly, a leading voice on robot taxation, shares her thoughts on the following questions:
- What are robots in general? How, if at all, do they differ from artificial intelligence?
- Is it possible to define robots for tax purposes?
- What is a robot tax? Is it the right policy tool, or are there better alternatives to address the concerns driving calls for such a tax?
- What would be an appropriate solution for taxing business profits derived in the source state from the digital presence of robots?
Beyond the technical bit, Orly also shares what inspired her to pursue a career in tax law within academia.
If you would like to explore the topic further, some of Orly’s amazing work on robot taxation can be accessed here:
Taxing the Robots - https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3231660
Policy Options to Address the “Robot Threat” - https://papers.ssrn.com/sol3/papers.cfm?abstract_id=6077126
