Spotlight Remains on Professor Polcz's Proposal for AI Tax

Professor Sarah Polcz’s AI equity tax proposal, which inspired a bill from Sen. Bernie Sanders and coverage in the New York Times and The Atlantic, continues to receive attention.

Polcz and Columbia Journal of Tax Law article co-author and George Washington University Law Professor Jeremy Bearer-Friend published a post headlined “What a Tax on AI Can Teach the Left” on Yale’s Law and Political Economy Project blog.

University of Michigan Law Professor Reuven S. Avi-Yonah and Herbert Snitz wrote about Polcz’s article for TaxNotes, and historian Joseph J. Thorndike mentioned the Sanders plan in a piece for the same publication.

Sarah Polcz's research explores the intersection of law and psychological science. Her scholarship focuses on how basic cognitive processes relate to more complex social phenomena such as market culture and the moral intuitions underlying intellectual property law.