  Advances in artificial intelligence are resulting in the rapid automation of
the work force. The tools that are used to automate are called robots. Bill
Gates proposed that in order to deal with the problem of the loss of jobs and
reduction of the tax revenue we ought to tax the robots. The problem with
taxing the robots is that it is not easy to know what a robot is. This article
studies the definition of a robot and the implication of advances in robotics
on taxation. It is evident from this article that it is a difficult task to
establish what a robot is and what is not a robot. It concludes that taxing
robots is the same as increasing corporate tax.
