some industrial and/or financial activities); (iii) has a limited definition for robots (i.e. physical smart machines or non-physical intelligent software’s in case of financial activities), and; (iv) has a low tax rate. However, he does not see a case for a general robot tax.Ossandón, Francisco. "Taxation on robots? Challenges for tax policy in the era of automation" December 2020, Revista Chilena de Derecho y Tecnología, Vol. 9 (2), Universidad de Chile.
