Should We Tax Artificial Intelligence?
AI is everywhere, and now it’s in the tax policy debate.
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Featured Articles
When Taxing AI, Don’t Reinvent the Wheel
AI technology has a wide range of potential economic outcomes. It would be a mistake to tailor tax policy to the extreme end of that range. Still, policymakers shouldn’t do nothing: they should instead make tax reforms that are sound regardless of which AI scenario emerges.
7 min read
State Taxation of Data Centers
Data centers face high tax burdens and are particularly substantial contributors to local coffers, but poor tax structure can drive these operations to other locations and deprive local governments of a major revenue stream.
22 min read