In this episode, Jeremy Bearer-Friend, Associate Professor of Law at George Washington University Law School, and Sarah Polcz, Acting Professor of Law at UC Davis School of Law, discuss their article "Sharing the Algorithm: The Tax Solution to Generative AI," which is published in the Columbia Journal of Tax Law. Bearer-Friend and Polcz begin by outlining some of the social problems associated with generative AI and explaining why existing proposals to address those problems are inadequate. They then propose an alternative model, consisting of an equity tax on AI companies, and explain why it would be both effective and preferable to alternative approaches. Bearer-Friend is on Twitter and Bluesky. Polcz is also on Twitter and Bluesky.

This episode was hosted by Brian L. Frye, Spears-Gilbert Professor of Law at the University of Kentucky College of Law. Frye is on Twitter at @brianlfrye and on Bluesky at @brianlfrye.bsky.social.

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