Instructor(s): Benjamin Alarie

This course explores the impact of artificial intelligence (AI) on tax policy, examining the challenges and opportunities that arise as AI transforms the workforce, business models, and wealth distribution. Students will investigate how these changes necessitate adaptations in tax systems, both domestically and internationally. Topics covered include the impact of AI on employment and income distribution, the taxation of AI-generated wealth, the use of AI in tax administration, and the ethical considerations surrounding AI and tax policy. The course will draw on cutting-edge research, case studies, and insights from leading experts in the field. By the end of the course, students will have a comprehensive understanding of the interplay between AI and tax policy and be equipped with the knowledge and skills necessary to navigate the complex landscape of taxation in an AI-driven world.

Evaluation
Six comments on the readings of 500 words each (40%) and a final paper of up to 4,000 words (50%), and class participation (10%).
Academic year
2024 - 2025

At a Glance

Second Term
Credits
3
Hours
2

Enrolment

Maximum
30

28 JD
2 LLM/SJD/MSL/SJD U

Schedule

T: 2:10 - 4:00 pm