The Robotic Revolution: A Tax Policy Collision Course

Volume 93, No. 2, Winter 2021

By Kathryn Kisska-Schulze & Rodney P. Mock [PDF]

As a matter of astute policy, this Article advances that Congress should not impose a robot tax. This Article is the first to conduct a significant literature review of the current proposals to tax robots, ultimately taking a contrarian view. It examines mankind’s historical connection to labor amid fears of automation substitution and proposes that implementing fear-based tax policy based on job displacement projections is unsound. In addition, this Article advances that “robot” cannot be defined for tax purposes because its characteristics are not clearly delineated. Finally, it concludes that the proper strategic course for U.S. tax policy is to encourage innovative robotics, rather than discourage it.

Tags: spotlight

By Fiona Burke, Temple Law Review Volume 96 Staff Editor Liberals have, as exit polls and Bernie Sanders point out, largely lost the working class and, in fact, most of America. There are many reasons for this, all of which have been dissected and analyzed ad nauseum in the past few weeks and likely will be for even years. One such […]

Author: Jasnoor Hundal In early August 2023, the Supreme Court stayed the Second Circuit Court of Appeals’ decision, In re Purdue Pharma L.P., and granted certiorari to hear oral argument in December of 2023. The parties were asked to brief and argue “[w]hether the Bankruptcy Code authorizes a court to approve, as part of a […]

Randy Kominsky is a member of Temple Law’s Class of 1979. Mr. Kominsky was a staff editor for Volume 51 and an associate research editor for Volume 52 of Temple Law Review. His case note, Housing Discrimination – The Appropriate Evidentiary Standard for Title VIII of the Civil Rights Act of 1968, was published in 1978.[1] After graduating, he moved […]