Germana Bottone

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About

Germana Bottone is a legal scholar whose work sits at the intersection of tax law, technological disruption, and social justice. Her research critically examines how emerging technologies—particularly automation and artificial intelligence—challenge traditional tax systems and demand innovative policy responses. Bottone is best known for her provocative and timely paper "A tax on robots? Some food for thought" (2018), which has garnered 5 citations and sparked important conversations among policymakers and academics. In this work, she analyzes the rapid proliferation of industrial robots since 1990 and argues that their integration into the economy is no longer speculative but a pressing reality that will fundamentally reshape legal, economic, and social frameworks. Bottone’s major contribution lies in bridging the gap between tax administration and technological change, offering a forward-looking perspective on how governments can adapt fiscal policies to address automation-driven inequality and labor displacement. Her scholarship is essential reading for students and researchers interested in the future of taxation, the ethics of automation, and the legal dimensions of the Fourth Industrial Revolution.