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T. Mulligan

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Open access Jul 2026

What do AI companies deserve? Shapley attribution and optimal tax theory

Drawing on optimal tax theory, a model in which an ability-indexed AI tax avoids the intensive margin distortion familiar from human taxation is presented, and it is shown that relatively high-ability/high-profit AI systems will be taxed down to a common level of profit.

T. Mulligan · AI and Ethics · 0 citations