Radioisotope Cisternography and Hydrocephalus

Oberson, R; Zander, E

doi:10.1007/978-3-642-66578-3_22

Cited by 4 publications

(2 citation statements)

References 31 publications

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“…143 Additionally, in some cases, AI/robots can work together with humans or other robots and, in such a case, a functional analysis, similar to what is done when carrying out a transfer pricing analysis will need to be undertaken to determine the taxable activities and taxable income that should be attributable. 144 Moreover, the proposal would involve looking into comparable salaries available in the public domain. It could be extremely difficult to find such comparables, 145 and when available, reasonably accurate adjustments will need to be made.…”

Section: Simplicity and Certaintymentioning

confidence: 99%

Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches

Chand,

Kostic,

Reis

2020

World Tax J.

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In recent years, investments in technology have resulted in an exponential growth of AI/robots. It is argued that some of these innovations are able to outperform and replace humans in various types of jobs. Accordingly, concerns regarding government revenues have been raised, as AI/robots could trigger widespread unemployment with the result that less tax revenue will accrue to the government. This contribution, as a start, analyses whether or not this is truly a concern. In order to do so, the authors map the Industrial Revolution(s) that humankind has witnessed and then conduct a literature review of economic and demographic studies relevant to the debate. The economic studies indicate two different directions, that is, some argue that AI/robots (Industry 4.0) will increase human jobs whereas others argue that jobs could disappear. At the same time, the demographic perspective indicates that a purely economic employment-focused view of AI/robots is bound to lead to inconclusive results. Assuming that this is a probable concern, the authors summarize selected measures taken by governments as well as the various options that have been considered in academic literature to introduce taxes on AI/robots. Subsequently, the authors analyse the various “taxing” options from the perspective of commonly accepted tax policy principles applicable to electronic commerce (Ottawa Taxation Framework conditions). This analysis indicates that several proposals (e.g. proposals that treat AI/robots as independently taxable subjects or proposals that attribute income to owners of AI/robots) breach the principles of (i) neutrality; (ii) simplicity and certainty; (iii) efficiency; (iv) effectiveness and fairness; and (v) flexibility. Thus, such measures should not be pursued. The authors also conclude that, at this stage, targeted taxes on AI/robots should not be introduced, as this would also be contrary to the measures taken by governments globally to promote research and development (R&D) (input or output incentives). The present contribution therefore suggests that governments need to be proactive rather than reactive in this area. This could be achieved by monitoring the impact of AI/robots on a regular basis, and if the trend indicates that jobs are disappearing or revenues are declining, then the article suggests that states raise funds from an earmarked education tax. The funds raised from this tax, among other objectives, should be used to finance and foster professional educational programmes to reskill workers, besides assisting and guiding them to transition into new roles. However, a national measure may not be sufficient to tackle the issue (issues) at stake, especially in light of the demographic perspective discussed in the contribution. Thus, considering some jurisdictions may not be in a position to implement or fully benefit from an education tax, the authors also discuss the possibility of implementing a global fiscal redistribution mechanism (multilateral solution) from developed (surrender jurisdictions) to developing countries (recipient jurisdictions). The latter, depending on its scope, could be in the form of a global education tax or more broadly a planetary tax.

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Section: Simplicity and Certaintymentioning

confidence: 99%

Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches

Chand,

Kostic,

Reis

2020

World Tax J.

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“…0,2 % (121), vereinzelt auch bei multipler Sklerose, Virusenzephalitiden, subakuter sklerosierender Panenzephalitis (38), beim Morbus Alzheimer und bei zerebrovaskulären Erkrankungen(124). Ihre Identifikation scheint problematisch zu sein, denn die Literaturangaben zur Häufigkeit der PVL bei NPH reichen von 0%(126) über etwa 20% (53,169), 30% (183) und etwa 40% (121, 134) bis 100% (199), im Mittel der genannten Publikationen bei 75 von 225 = 33%. In der gleichen Größenordnung liegt die Häufigkeit einer mehr als geringgradigen kortikalen Atrophie: 7 Autoren (15, 17,45,65, 85,101,134) berichten über insgesamt 157 Patienten, von denen 51 erweiterte kortikale Sulci zeigten.…”

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Der Normaldruck - Hydrozephalus

Dauch

Zimmermann²

1990

Fortschr Neurol Psychiatr

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A quarter of a century after the first description of a condition known as "normal pressure hydrocephalus", there no longer exists serious doubt about the existence of this disease nor about the possibility of treating it surgically with success. Nevertheless, there is still no general agreement on the exact definition of this condition, nor is there confirmed knowledge regarding its pathogenesis. Approximately half of the cases still are designated "idiopathic" in as much as physicians have no clear concept of its etiology. Some progress has been reached concerning the indication for operation: the "resistance to outflow" of cerebrospinal fluid can be measured now exactly by fluid infusion tests and seems to be a valuable predictor of outcome after shunting procedures. Reviewing world literature of the past 25 years reveals: the most important symptom of normal pressure hydrocephalus is not dementia, but disturbances of gait. Patients suffering from dementia, but not from gait-disturbances, do not gain from cerebrospinal fluid shunting and do not need to be investigated by invasive diagnostic procedures. In patients who suffer from gait-disturbances with or without dementia, with or without urinary incontinence, and in whom computed tomography reveals enlargement of ventricles without pronounced cortical atrophy, there should be a measurement of intracranial pressure and of the resistance to cerebrospinal fluid outflow.

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