# TAX LEVERS FOR A SAFER AI FUTURE — one-page summary

**Paper ID:** `ssrn-5181207`
**Year:** 2025
**Author(s):** Yonathan Arbel
**SSRN:** https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5181207

## TL;DR

Professor Yonathan Arbel of the University of Alabama School of Law argues that a "capability-safety gap" in AI development, where private firms reap rewards while society bears risks, creates a social misalignment. He proposes using tax policy to address this by re-conceptualizing R&D credits to incentivize safety research, offering consumer credits for safe AI, imposing penalties for non-compliance, and redistributing penalty revenue. This approach aims to embed safety imperatives directly into the economic architecture of AI development, aligning private profit with social welfare.

## Keywords

contracts; AI; law

## Files

- Full text: `papers/ssrn-5181207/paper.txt`
- PDF: `papers/ssrn-5181207/paper.pdf`
- Summary (EN): `papers/ssrn-5181207/summary.md`
- Summary (ZH): `papers/ssrn-5181207/summary.zh.md`

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