Prof of Law @UCDavis | Thinking about AI, copyright law and the psychology of creative collaboration. https://law.ucdavis.edu/people/sarah-polczhttps://bsky.app/profile/polcz.bsky.socialhttps://bsky.app/profile/polcz.bsky.social/post/3mui7dxqn2c2pI enjoyed talking to The Majority Report podcast this morning about the potential of AI equity taxes and my work with @bearerfriend.bsky.social on Senator Sanders' American AI Sovereign Wealth Fund Act in particular! @majorityreport.bsky.social https://www.youtube.com/watch?v=f3uHyPMzw74&t=1272s01 Sep 2026 19:57 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3mui7dxqn2c2phttps://bsky.app/profile/polcz.bsky.social/post/3mtjohuw5u22oWe enjoyed doing this interview with the Roosevelt Institute about the AI Equity Tax framework and Senator Sanders' American AI Sovereign Wealth Fund! @bearerfriend.bsky.social [contains quote post or other embedded content]20 Aug 2026 16:35 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3mtjohuw5u22ohttps://bsky.app/profile/polcz.bsky.social/post/3mrqcfjowhs2xTemporary. [contains quote post or other embedded content]28 Jul 2026 20:57 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3mrqcfjowhs2xhttps://bsky.app/profile/polcz.bsky.social/post/3mqfgp52jbc26Thanks @taxnotes.com for contextualizing the AI Equity Tax that @bearerfriend.bsky.social and I propose against historical depression-era tax proposals! I learned a lot about tax history11 Jul 2026 19:50 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3mqfgp52jbc26https://bsky.app/profile/polcz.bsky.social/post/3mqfgndfags26Our AI Equity Tax framework is now positioned as the *moderate* tax response to AI, in Reuven Avi-Yonah's analysis: "The Bearer-Friend and Polcz proposal is a good beginning, but it may be that stronger solutions such as the public utility approach of the New Deal are necessary"11 Jul 2026 19:49 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3mqfgndfags26https://bsky.app/profile/polcz.bsky.social/post/3mqfgkdz3ik26Wow! Honored to have the AI Equity Tax @bearerfriend.bsky.social and I proposed covered *twice* this week by @taxnotes.com, the journal of record in tax, read by practitioners, academics, and gov officials. Thanks for the thoughtful engagement with our work11 Jul 2026 19:47 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3mqfgkdz3ik26https://bsky.app/profile/polcz.bsky.social/post/3moxwaogdmk2uJeremy Bearer-Friend and I spoke with The Information about collaborating on our AI equity tax idea and the bill it inspired, introduced last week by Sen. Sanders. Ignore the title: it's every bit as much Prof. Bearer-Friend's brainchild. We're thrilled to see all the conversations it is starting! [contains quote post or other embedded content]23 Jun 2026 17:25 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3moxwaogdmk2uhttps://bsky.app/profile/polcz.bsky.social/post/3mo6khl7io22jTaxation as freedom from Aristocracy! [contains quote post or other embedded content]13 Jun 2026 15:18 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3mo6khl7io22jhttps://bsky.app/profile/polcz.bsky.social/post/3mo6kgst5xk2jGreat coverage of AI Tax options, leading with @sanders.senate.gov' plan for an AI Equity Tax to make the public co-owners of AI, based on the "Sharing the Algorithm" Columbia Journal of Tax Law article I wrote with @bearerfriend.bsky.social https://nytimes.com/2026/06/13/business/dealbook/ai-tax-proposals.html?searchResultPosition=113 Jun 2026 15:18 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3mo6kgst5xk2jhttps://bsky.app/profile/polcz.bsky.social/post/3mnahafztgk2vWow! @sanders.senate.gov .senate.gov sure liked our article on how to tax AI! He took my proposal with Prof @bearerfriend.bsky.social to the max (Bernie being Bernie…) but he meets the moment: the idea is AI companies should pay a tax with stock, not just cash. https://www.nytimes.com/2026/06/01/opinion/artificial-intelligence-bernie-sanders.html?searchResultPosition=101 Jun 2026 16:00 +0000at://did:plc:q5nce66qff4r4b6fkdpn4isp/app.bsky.feed.post/3mnahafztgk2v