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16 Ohio St. Tech. L. J. [i] (2020)

handle is hein.journals/isjlpsoc16 and id is 1 raw text is: THE OHIO STATE TECHNOLOGY LAw JOURNAL VOLUME 16, IssuE 11 WINTER 2020 DISTINGUISHED LECJ7uRES ON THE STATE OF INTERNET LAw Introduction by Profs. Guy Rub and Bryan Choi How the Internet Unmakes Law 10 Dr. Mary Anne Franks, University ofMiami School ofLaw Spyware vs. Spyware 25 Prof. James Grimmelman, Cornell Law School SYMPOSIUM ON ARTIFICIAL INTELLGENCE & THE FUTURE OF TAx LAW Introduction by Prof. Stephanie Hoffer WRITING LAWS T-T ROBOTs CAN READ Legal Calculators and the Tax System 73 Prof. Joshua D. Blank, UCIrvine School ofLaw & Prof Leigh Osofsky, North Carolina Law School Taxation in the Age of Smart Contracts: the CryptoKitty Conundrum 91 Prof. Allison Christians, McGill University Faculty ofLaw Form as Formalization 114 Dr. Sarah Lawsky, Northwestern Pritzker School ofLaw TAXING ROBOTS Tax Theory & Feral AI 157 Prof. Stephanie Hoffer, The Ohio State University A Taxing Dilemma: Robot Taxes and the Challenges of Effective Taxation 182 of Al, Automation, and Robotics in the Fourth Industrial Revolution Robert Kovacev, Norton Rose Fulbright LLP Al, THiE LABOR MARKET, AND TAX Does the Tax Code Favor Robots? 219 Prof. Daniel Hemel, University of Chicago Law School Taxation and the Vanishing Labor Market in the Age of AI 244 Dr. Anton Korinek, Virginia Darden School ofBusiness AT IN TAX COMPLIANCE AND ENFORCEMENT Analytical Challenges in Modem Tax Administration 258 JeffButler, Internal Revenue Service Do Tax Compliance Robots Follow the Law? 278 Prof. Susan Morse, University ofTexas School ofLaw