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Feder Cooper, and James Grimmelmann

4 Pith papers cite this work. Polarity classification is still indexing.

4 Pith papers citing it

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2026 3 2025 1

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representative citing papers

Taxing Artificial Intelligence

cs.CY · 2026-07-02 · unverdicted · novelty 3.0

Taxation of AI activities can correct externalities, redistribute costs and gains, and support regulation, though instruments like corporate taxes, consumption taxes, and excises vary in feasibility, measurement challenges, and effects on innovation.

citing papers explorer

Showing 4 of 4 citing papers.

  • A governance horizon for ethical-use constraints in open-weight AI models cs.AI · 2026-05-23 · unverdicted · none · ref 48

    Ethical constraint evidence on open-weight AI models decays with a half-life of 1.31 derivation steps on Hugging Face, creating a governance horizon at seven generations where 80% of models lack traceable information.

  • Extracting memorized pieces of (copyrighted) books from open-weight language models cs.CL · 2025-05-18 · conditional · none · ref 158

    Book-level memorization varies sharply across LLMs: most books escape most models, yet Llama 3.1 70B can reproduce Harry Potter almost entirely from a six-token seed prompt.

  • Barriers to Evidence in AI-Related Cases and the Privatization of Proof cs.CY · 2026-05-20 · unverdicted · none · ref 38

    The paper identifies seven asymmetries in access to AI evidence and proposes a three-part test for courts to resolve disclosure disputes using proportionality and reasonable alternatives.

  • Taxing Artificial Intelligence cs.CY · 2026-07-02 · unverdicted · none · ref 122

    Taxation of AI activities can correct externalities, redistribute costs and gains, and support regulation, though instruments like corporate taxes, consumption taxes, and excises vary in feasibility, measurement challenges, and effects on innovation.