The New York Times reported on Prof. Abbott's research on taxing AI
In their article "Should Robots Pay Taxes? Tax Policy in the Age of Automation", published in Harvard Law & Policy Review, Prof. Abbott and Prof. Bogenschneider argued that, in response to automation, "existing tax policies must be changed". According to authors:
"The system should be at least “neutral” as between robot and human workers, and automation should not be allowed to reduce tax revenue. This could be achieved through some combination of disallowing corporate tax deductions for automated workers, creating an “automa- tion tax” which mirrors existing unemployment schemes, granting offsetting tax pref- erences for human workers, levying a corporate self-employment tax, and increasing the corporate tax rate."
You can download the full paper from Harvard Law & Policy Review.